Legal Opinion
National Federation of Republican Assemblies v. United States
District Court, S.D. Alabama
Decided August 27, 2002No. CIV.A. 00-0759-RV-CPublishedCited by 5 opinions
1Opinion of the Court
ORDER
VOLLMER, Senior District Judge.
This case presents a constitutional challenge to Public Law 106-230, codified at I.R.C. §§ 527(i) and (j). In its previous order addressing the defendants’ motion to dismiss, the Court ruled that the plaintiffs’ challenge to Section 527(i) is barred because: (1) Section 527(i) imposes a “tax” for purposes of the Anti-Injunction Act, I.R.C. § 7421; (2) the organizational plaintiffs do not satisfy any exception to the Anti-Injunction Act; and (3) the only individual plaintiff to challenge Section 527(i) lacks standing to do so. National Federation of…
2Cases cited151 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Zadvydas v. DavisSupreme Court of the United States · 2001
- Buckley v. ValeoSupreme Court of the United States · 1976
- Allen v. WrightSupreme Court of the United States · 1984
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3Cited by5 opinions
- Mobile Republican Assembly v. United StatesCourt of Appeals for the Eleventh Circuit · 2003
- Wisconsin Realtors Ass'n v. PontoDistrict Court, W.D. Wisconsin · 2002
- Stanworth v. Bank of America, N.A. (In re Stanworth)United States Bankruptcy Court, E.D. Virginia · 2016
- McConnell v. Federal Election CommissionDistrict Court, District of Columbia · 2003
- McConnell v. Federal Election CommissionDistrict Court, District of Columbia · 2003