SCHOLARSHIP ENDOWMENT FOUNDATION v. NICHOLAS

No. 1869.

106 F.2d 552 (1939)

SCHOLARSHIP ENDOWMENT FOUNDATION v. NICHOLAS, Collector of Internal Revenue.

Circuit Court of Appeals, Tenth Circuit.

September 6, 1939.


Attorney(s) appearing for the Case

Hudson Moore, of Denver, Colo. (Wilbur F. Denious and Dayton Denious, both of Denver, Colo., on the brief), for appellant.

Warren F. Wattles, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key, Norman D. Keller, and S. Dee Hanson, Sp. Assts. to Atty. Gen., and Thomas J. Morrissey, U. S. Atty., and Ivor O. Wingren, Asst. U. S. Atty., both of Denver, Colo., on the brief), for appellee.

Before PHILLIPS, BRATTON, and WILLIAMS, Circuit Judges.


BRATTON, Circuit Judge.

Its applications for refund having been denied, Scholarship Endowment Foundation, hereinafter called the foundation, sued the Collector of Internal Revenue for the district of Colorado to recover income and excess profits taxes paid for the year 1936, and capital stock taxes paid for the years 1936 and 1937, with accrued interest thereon. Judgment was rendered for the Collector. 25 F.Supp. 511. The foundation...

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