United States Federal Circuit

Application of an existing tax statute to a different factual situation does not constitute a "wholly new tax" for purposes of due process, and in such a case the "rational purpose standard" for analysis is appropriate.

Appellate Information

• Decided 05/01/2002
• Published 05/01/2002

Judges

• Before MICHEL, Circuit Judge, FRIEDMAN, Senior Circuit Judge, and RADER, Circuit Judge.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Nancie C. Marzulla, Defenders of Property Rights, of Washington, DC, filed a combined petition for rehearing and rehearing en banc for plaintiffs-appellants.   With her on the brief was Roger J. Marzulla.


• For Appellees:
  
• Steven W. Parks, Attorney, Tax Division, Department of Justice, of Washington, DC, for defendant-appellee.