Legal Opinion
National Taxpayers Union, Inc. v. United States
Court of Appeals for the D.C. Circuit
Decided November 3, 1995No. 94-5285PublishedCited by 170 opinions
1Opinion of the Court
Opinion for the Court filed by Chief Judge HARRY T. EDWARDS.
HARRY T. EDWARDS, Chief Judge:
Section 13208 of the Omnibus Budget Reconciliation Act of 1993, Pub.L. No. 103-66, 107 Stat. 312 (1993) (“Section 13208” of “OBRA ’93”), approved by President Clinton in August 1993, set the maximum federal estate and gift tax rates at 53% and 55%, effective January 1, 1993. See I.R.C. § 2001(c)(1) (Supp. V 1993). National Taxpayers Union (“NTU”), a nonprofit organization formed to promote fair, responsible, and legal revenue-raising practices by the United States government, filed a complaint in the…
2Cases cited29 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Younger v. HarrisSupreme Court of the United States · 1971
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Havens Realty Corp. v. ColemanSupreme Court of the United States · 1982
24 more not listed; retrieve them via the Exa API.
3Cited by170 opinions
- National Treasury Employees Union v. United StatesCourt of Appeals for the D.C. Circuit · 1996
- Food & Water Watch, Inc. v. Thomas VilsackCourt of Appeals for the D.C. Circuit · 2015
- People for the Ethical Treatment of Animals v. United States Department of AgricultureCourt of Appeals for the D.C. Circuit · 2015
- Equal Rights Center v. Post Properties, Inc.Court of Appeals for the D.C. Circuit · 2011
- Jonson v. Comm'rUnited States Tax Court · 2002
165 more not listed; retrieve them via the Exa API.