While that decision does not specifically so say, it affirms the District Court. The District Court permanently enjoined the defendants, the IRS, from enforcing the challenged scheme, but it did not limit it only to the plaintiffs. https://ij.org/wp-content/uploads/2012/03/irs-opinion-1-18-13.pdf …
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Meaning, the District Court entered an injunction that protected parties and nonparties alike in a nonclass action lawsuit. So Kavanaugh upheld essentially the same legal tool J. Gorsuch critiqued yesterday. It certainly sets up an interesting case in the near future.
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