Legal Opinion
Investment Annuity, Inc. v. W. Michael Blumenthal as Secretary of the Treasury of the United States
Court of Appeals for the D.C. Circuit
Decided October 5, 1979No. 78-1106PublishedCited by 51 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge LEVENTHAL.
LEVENTHAL, Circuit Judge:
The Internal Revenue Service (IRS) appeals orders of the district court that granted to marketers of investment annuities a judgment declaring erroneous the statutory interpretation contained in Revenue Ruling 77-85 1 and enjoining IRS from applying it to purchasers of investment annuities. Because we find that the Anti-Injunction Act 2 and the tax exception to the Declaratory Judgment Act 3 bar the relief awarded by the district court, we reverse. 4
I. BACKGROUND
The purchaser (or policyholder) of an annuity buys…
2Cases cited31 opinions
- Board of Regents of State Colleges v. RothSupreme Court of the United States · 1972
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Perry v. SindermannSupreme Court of the United States · 1972
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
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3Cited by51 opinions
- National Taxpayers Union, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1995
- Western Reserve Oil & Gas Co. v. NewCourt of Appeals for the Ninth Circuit · 1985
- In Re Leckie Smokeless Coal Company New River Mineral Resources Company Gould Resources, Incorporated, Debtors (Two Cases). United Mine Workers of America 1992 Benefit Plan, and Its Trustees United Mine Workers of America Combined Benefit Fund, and Its Trustees, Movants-Appellants v. Leckie Smokeless Coal Company New River Mineral Resources Company Gould Resources, Incorporated Royal Scot Minerals, Incorporated, and Unsecured Creditors Committee Office of the United States Trustee, Parties-In-Interest. United Mine Workers of America 1992 Benefit Plan, and Its Trustees United Mine Workers of America Combined Benefit Fund, and Its Trustees, Movants-Appellants v. Leckie Smokeless Coal Company New River Mineral Resources Company Gould Resources, Incorporated Royal Scot Minerals, Incorporated, and Unsecured Creditors Committee United States Trustee, Parties-In-Interest. In Re Lady H Coal Company, Incorporated Consolidated Sewell, Incorporated Sewell Coal Company Leivasy Mining Corporation Eastwood Construction, Incorporated, Debtors (Two Cases). Lady H Coal Company, Incorporated Consolidated Sewell, Incorporated Sewell Coal Company Leivasy Mining Corporation Eastwood Construction, Incorporated, Debtors-Appellees v. United Mine Workers of America 1992 Benefit Plan, and Its Trustees, Movant-Appellant, and United Mine Workers of America Combined Benefit Fund, and Its Trustees, Movant, and International Union, United Mine Workers of America District 17, United Mine Workers of America, Parties-In-Interest. Lady H Coal Company, Incorporated Consolidated Sewell, Incorporated Leivasy Mining Corporation Eastwood Construction, Incorporated, Debtors-Appellees v. United Mine Workers of America 1992 Benefit Plan, and Its Trustees, Movant-Appellant, and International Union, United Mine Workers of America District 17, United Mine Workers of America, Parties-In-InterestCourt of Appeals for the Fourth Circuit · 1996
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2009
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2009
46 more not listed; retrieve them via the Exa API.