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INVESTMENT CO. INSTITUTE v. CONOVER

Civ. A. No. 83-0549.

596 F.Supp. 1496 (1984)

INVESTMENT COMPANY INSTITUTE, Plaintiff, v. C.T. CONOVER, et al., Defendants.

United States District Court, District of Columbia.

November 8, 1984.

Attorney(s) appearing for the Case

Harvey L. Pitt, Henry A. Hubschman, and David M. Miles of Fried, Frank, Harris, Shriver & Kampelman, Washington, D.C. and Matthew P. Fink, Gen. Counsel, Thomas D. Maher and Catherine L. Heron, Asst. Gen. Counsel, Investment Company Institute, Washington, D.C., for plaintiff.

J. Paul McGrath, Asst. Atty. Gen., U.S. Dept. of Justice, Brian W. Smith, Ronald R. Glancz, L. Robert Griffen, Deborah S. Hechinger, Eric Thompson, Andrew J. Levinson and Ginger S. Barnum, Washington, D.C., for defendant Comptroller.

Arnold M. Lerman, Michael S. Helfer, Christopher R. Lipsett and Daniel M. Drory of Wilmer, Cutler & Pickering, Washington, D.C., for defendant-intervenor Citibank, N.A.; John R. Roche, Shearman & Sterling, New York City, of counsel.

CHARLES R. RICHEY, District Judge.

INTRODUCTION

This action for declaratory and injunctive relief challenges an October 28, 1982, final Ruling (the "Ruling") issued by the Comptroller of the Currency (the "Comptroller") which approved a plan by Citibank, N.A., to establish a "Collective Investment Trust" for individual retirement account (IRA) trust assets exempt from taxation under the Employee Retirement Income...

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