Legal Opinion
City of Tucson, Arizona v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided September 24, 1987No. 82-2187PublishedCited by 5 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge ROBINSON.
Dissenting opinion filed by Senior Circuit Judge WRIGHT.
SPOTTSWOOD W. ROBINSON, III, Circuit Judge:
The City of Tucson, Arizona, challenges a regulation of the Department of the Treasury on the ground of incompatibility with the statutory proscription it purports to implement. The regulation1 provides that sinking funds established by state and local governments for payment of principal or interest on their bonds are subject to the yield restriction imposed by Section 103(c) of the Internal Revenue Code.2 Each security in an issue covered…
2Cases cited55 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Ernst & Ernst v. HochfelderSupreme Court of the United States · 1976
- Udall v. TallmanSupreme Court of the United States · 1965
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- General Electric Co. v. GilbertSupreme Court of the United States · 1976
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3Cited by5 opinions
- Nalle v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- American Dental Association v. Donna E. Shalala, Secretary, United States Department of Health and Human ServicesCourt of Appeals for the D.C. Circuit · 1993
- City of Tucson, Arizona v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990