Legal Opinion
American Soc. of Ass'n Executives (ASAE) v. United States
District Court, District of Columbia
Decided October 29, 1998No. Civil Action 95-918(SS)PublishedCited by 4 opinions
1Opinion of the Court
OPINION
SPORKIN, District Judge.
This action to recover a refund of $56,900 in income taxes, arising out of plaintiffs election to apply the “proxy tax” option in 26 U.S.C. § 6033(e)(2) to its lobbying expenditures in fiscal year 1994 is presently before the Court on summary judgment motions by both the plaintiff and the defendant. At a hearing held before this Court on September 25, 1998 both sides agreed that the questions before the Court are questions of law, that there are no factual issues to be resolved and, accordingly, that the Court should rule on the motions.
Plaintiff, the American…
2Cases cited19 opinions
- United States v. O'BrienSupreme Court of the United States · 1968
- Ward v. Rock Against RacismSupreme Court of the United States · 1989
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- Speiser v. RandallSupreme Court of the United States · 1958
- Turner Broadcasting System, Inc. v. Federal Communications CommissionSupreme Court of the United States · 1994
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3Cited by4 opinions
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- American Society of Ass'n Executives v. United StatesCourt of Appeals for the D.C. Circuit · 1999
- Amer Scty Assn Exec v. United StatesCourt of Appeals for the D.C. Circuit · 1999
- Price v. BarrDistrict Court, District of Columbia · 2021