Legal Opinion
American Society of Ass'n Executives v. United States
Court of Appeals for the D.C. Circuit
Decided November 9, 1999No. 98-5563PublishedCited by 3 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge WILLIAMS.
STEPHEN F. WILLIAMS, Circuit Judge:
Before its amendment by the Omnibus Budget Reconciliation Act of 1993, Pub.L. No.103-66 (the “1993 Act” or the “Act”), § 162(e) of the Internal Revenue Code (“I.R.C.”) allowed businesses to deduct their direct lobbying expenditures as business expenses. In the 1993 Act, Congress amended I.R.C. § 162(e) so that lobbying expenses would no longer be deductible. 26 U.S.C. § 162(e) (1994). It also enacted several additional provisions to ensure that taxpayers could not evade the force of the Act by paying dues…
2Cases cited7 opinions
- Perry v. SindermannSupreme Court of the United States · 1972
- Rust v. SullivanSupreme Court of the United States · 1991
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- Federal Communications Commission v. League of Women Voters of CaliforniaSupreme Court of the United States · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- APA Assessment Fee Litigation v. American Psychological Assoc.Court of Appeals for the D.C. Circuit · 2014
- Amer Scty Assn Exec v. United StatesCourt of Appeals for the D.C. Circuit · 1999
- Price v. BarrDistrict Court, District of Columbia · 2021