United States DC Circuit

Former employees do not have standing to bring an action in the Tax Court for a declaratory judgment to challenge a determination that their employers' retirement plan qualifies for favorable tax treatment under IRC 7476.

Appellate Information

• Decided 10/30/2001
• Published 10/30/2001

Judges

• Before:  EDWARDS, ROGERS, and TATEL, Circuit Judges.

Court

• United States DC Circuit

Counsel

• For Appellant:
  
• Michael S. Gordon argued the cause and filed the briefs for appellants.


• For Appellees:
  
• Steven W. Parks, Attorney, United States Department of Justice, argued the cause for appellee.   With him on the brief was Kenneth L. Greene, Attorney.  Ann W. Muoio, Attorney, entered an appearance.