OAKBROOK LAND v. COMM'R OF INTERNAL REVENUE

Attorney(s) appearing for the Case

ARGUED: David William Foster , SKADDEN, ARPS, SLATE, MEAGHER & FLOM, LLP, Washington, D.C., for Appellants. Nathaniel S. Pollock , UNITED STATES DEPARTMENT OF JUSTICE, Washington, DC, for Appellee. ON BRIEF: Michelle Abroms Levin , SIROTE & PERMUTT, P.C., Huntsville, Alabama, Gregory P. Rhodes , SIROTE & PERMUTT, P.C., Birmingham, Alabama, for Appellants. Nathaniel S. Pollock , Francesca Ugolini , Arthur T. Catterall , UNITED STATES DEPARTMENT OF JUSTICE, Washington, DC, for Appellee. Joseph D. Henchman , NATIONAL TAXPAYERS UNION FOUNDATION, Washington, D.C., Kip D. Nelson , FOX ROTHSCHILD LLP, Greensboro, North Carolina, for Amici Curiae.

MOORE, J., delivered the opinion of the court in which GIBBONS, J., joined. GUY, J. (pg. 722-32), delivered a separate opinion concurring in the judgment only.