The complaint was in four counts, each of which the district
court dismissed for failure to state a claim upon which relief


could be granted.  Lomont v. Summers, 135 F. Supp. 2d 23
(D.D.C. 2001).  The court rejected plaintiffs' claim that the
certification requirement violated the taxpayer privacy provi-
sion of 26 U.S.C. s 6103;  the court reasoned that applicants
(not federal officials) are disclosing return information to
state officials.  Id. at 25-26.  Plaintiffs' Tenth Amendment
claim failed because state and local officials participate volun-
tarily in providing certifications.  Id. at 26.  The regulations
did not impinge upon the Secretary's duty to collect taxes:  
the Secretary's "duty to collect a transfer tax arises only after
an application is approved and a transfer effected."  Id. at 27.  
On the fourth count, the court sustained the Secretary's
authority to issue the regulations under 26 U.S.C. ss 5812(a),
5822 and 7805(a), and held that regulations were not arbitrary
and capricious.  Id. at 27-28.