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Apache Bend Apartments, Ltd. v. United States

987 F.2d 1174 (1993)

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Apache Bend Apartments, Ltd. v. United States

United States Court of Appeals for the Fifth Circuit

987 F.2d 1174 (1993)

Facts

In the Tax Reform Act of 1986, Congress created transition rules that applied to a miniscule number of taxpayers. Apache Bend Apartments, Ltd. (Apache Bend) did not qualify for the transition rules despite being similarly situated to taxpayers that were allowed to apply the rules. Apache Bend challenged the transition rules, arguing that the rules violated the Uniformity Clause and equal-protection portion of the Due Process Clause of the Fifth Amendment. The United States federal government (defendant) filed a motion to dismiss, arguing that Apache Bend lacked standing to bring the claims. The United States Court of Appeals for the Fifth Circuit held that Apache Bend had standing to bring the claims because it suffered an injury under the Due Process Clause by receiving unequal treatment under the law. However, the court of appeals ruled against Apache Bend on the merits of its claims. Apache Bend petitioned the court of appeals to rehear the case en banc, which the court granted.

Rule of Law

Issue

Holding and Reasoning (Jolly, J.)

Dissent (Goldberg, J.)

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