_________________________
No. 95-1006
Plaintiff, Appellant,
v.
Defendant, Appellee.
__________________________
Intervenor, Appellee.
_________________________
_________________________
Before
Circuit Judges.
______________
_________________________
Assistant
Attorney
General, Gary R.
________
on brief
_________________________
August 9, 1995
_________________________
Per Curiam.
Per Curiam.
___________
This case
involves a
dispute over
the
insolvent
opinion in
health maintenance
which we
organization.
After an
federal court
earlier
had exclusive
jurisdiction
to hear
and determine
the
competing claims,
see
___
1993),
the
district
court
rejected
the
tax claims
were entitled to
providers.
See
___
asserted by the
the
position
urged
Internal Revenue
Cir.
by
that
Service (IRS)
of unpaid health-care
(D.P.R. 1994).
then
We
will not
careful,
well-reasoned
doctrines
articulated
dawdle.
opinion,
by
The court
below has
correctly
the Supreme
Court
written a
applying the
in
legal
Department of
_____________
Treasury
________
v.
exploring
U.S.C.
Fabe,
____
113
S.
Ct.
2202
hesitate
to wax
resonate."
longiloquent
simply
to
hear
adequately
statute, 31
1012(b),
1914.
It
tribunal should
its
own
words
here.
Act, 15 U.S.C.
produced a first-rate
and
is our preferred
(1993),
Accordingly, we affirm
judgment in
elucidated in the
opinion below.
Withal, we add
appellant
principle.
essayed only
one flourish.
In the district
fleeting
to
reference
the
court,
Chevron
_______
(1984).
of his argument.
In the first
theories
not
developed
splendiforously unveiled on
in
the
appeal.
trial
court
cannot
be
Chevron
_______
that
are
In
wholly
unsupported
administrative practice."
by
regulations,
rulings,
or
An Article of Food,
____________________
Consequently, it would
987
F.2d
33, 38
n.6
(1st
Cir.
1993).
us to defer,
a position of convenience.
In
an administrative agency's
rationally
from
permissible construction
of
the
statute,"
F.3d
manifestly
contrary
to the
statute.'"
id. at
___
18
(citation
omitted).
Appellant's interpretation of
We need
go no further.
Affirmed.
Affirmed.
________
The judgment of
the district