(United States Ninth Circuit) - In a 42 U.
S.
C. Section 1983 dispute involving the standing of a tax exempt claimant to intervene in a challenge to an unrelated action on the constitutionality of claimed exemptions,IRC sections 107 and 265(a)(6), judgment of the district court denying intervention is affirmed in section and vacated in section because motion to intervene as a matter of right is thwarted by the presumption of adequate representation, or where the district court erred in apply an incorrect rule on the issue of permissive intervention.
Source: findlaw.com