American Medical Ass'n v. United States

MEMORANDUM OPINION AND ORDER 1

SHADUR, District Judge.

This Court’s June 22, 1987 memorandum opinion and order (“Opinion I,” 668 F.Supp. 1085) detailed its findings of fact and conclusions of law on the principal liability issues in this case, based on the voluminous evidentiary record 2 and trial memoranda submitted by American Medical Association (“AMA”) and the United States. Then this Court’s supplement to Opinion I (“Opinion II,” 668 F.Supp. at 1101) went on, at the litigants’ request, to deal with the validity of certain Internal Revenue Service (“IRS”) regulations necessarily implicated…