City of Tucson, Arizona v. Commissioner of Internal Revenue

820 F.2d 1283

261 U.S.App.D.C. 104, 60 A.F.T.R.2d

87-5018, 56 USLW 2024,

87-1 USTC P 9360

CITY OF TUCSON, ARIZONA, Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 82-2187.

United States Court of Appeals,

District of Columbia Circuit.

Argued March 28, 1983.

Decided June 12, 1987.

As Amended on Denial of Rehearing Sept. 24, 1987.

Appeal from an Order of the United States Tax Court (Tax Court No. 3889-80B).

Charles E. James, Jr., Phoenix, Ariz., for appellant.

Jay Miller, Atty., Dept. of Justice, of the Bar of the Supreme Court of the State of Michigan, pro hac vice, by special leave of Court,…