NAT. FEDERATION OF REPUBLICAN ASSEMBLIES v. U.S.

No. CIV.A. 00-0759-RV-C.

218 F.Supp.2d 1300 (2002)

NATIONAL FEDERATION OF REPUBLICAN ASSEMBLIES, et al., Plaintiffs, v. UNITED STATES of America, et al., Defendants.

United States District Court, S.D. Alabama, Southern Division.

August 27, 2002.


Attorney(s) appearing for the Case

James C. Johnston, James W. Zeigler, Mobile, AL, David B. Rivkin, Jr., Frederick W. Chockley, Lee A. Casey, E. Mark Braden, Baker & Hostetler, LLP, Washington, DC, J. Michael Druhan, Jr., Johnston Druhan, LLP, Mobile, AL, for Plaintiffs.

Ginny S. Granade, Charles Baer, U.S. Attorney's Office, Mobile, AL, Christopher M. Pietruszkiewicz, Trial Attorney, U.S. Dept. of Justice, Washington, DC, Robert L. Welsh, U.S. Dept. of Justice, Washington, DC, for Defendants.


ORDER

VOLLMER, Senior District Judge.

This case presents a constitutional challenge to Public Law 106-230, codified at I.R.C. §§ 527(i) and (j). In its previous order addressing the defendants' motion to dismiss, the Court ruled that the plaintiffs' challenge to Section 527(i) is barred because: (1) Section 527(i) imposes a "tax" for purposes of the Anti-Injunction Act, I.R.C. § 7421; (2) the...

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