Richard D. Warren Elizabeth K. Warren v. Commissioner of Internal Revenue

282 F.3d 1119 Richard D. WARREN; Elizabeth K. Warren, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. No. 00-71217. No. 14924-98. United States Court of Appeals, Ninth Circuit. March 5, 2002. Before BROWNING, REINHARDT, and TALLMAN, Circuit Judges. ORDER TALLMAN, Circuit Judges. 1 This Court hereby appoints Professor Erwin Chemerinsky of the University of Southern California Law School to serve as amicus curiae and requests that the parties and amici submit supplemental briefs on the following issues: 2 (1) Does the Court have the authority to consider the constitutionality of IRC § 107(2)? Cf. Dickerson v. United States, 530 U.S. 428 , 441 n. 7, 120 S.Ct. 2326 , 147 L.Ed.2d 405 (2000); United States Nat'l Bank v. Indep. Ins. Agents, 508 U.S. 439, 447-48 , 113 S.Ct. 2173 , 124 L.Ed.2d 402 (1993); Lyng v. Northwest Indian Cemetery Protective Assoc., 485 U.S. 439, 445-47 , 108 S.Ct. 1319 , 99 L.Ed.2d 534 (1988). 3 (2) If so, should the Court exercise that authority? 4 (3) Is section 107(2) constitutional under the Establishment Clause? Cf. Texas Monthly, Inc. v. Bullock, 489 U.S. 1 , 109 S.Ct. 890 , 103 L.Ed.2d 1 (1989). 5 The supplemental…