American Society of Travel Agents, Inc. v. Michael Blumenthal, Secretary of Treasury

*152BAZELON, Chief Judge,

dissenting in No. 75-1304, Tax Analysts and Advocates v. Blumenthal, 184 U.S.App.D.C. -, 566 F.2d 130, and in No. 75-1782, American Society of Travel Agents, Inc. v. Blumen-thal.

Two panels of the Court hold, for partially inconsistent reasons, that a taxpayer suffering competitive injury lacks standing to challenge tax rulings applicable to a third party. Because I disagree with the reasoning of both panels, I must respectfully dissent.

I have decided to write a common dissent on both decisions because I believe that, although each panel develops a different aspect of…