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LEWIS v. UNITED STATES

Civ. No. 4361.

189 F.Supp. 950 (1961)

Eugene S. LEWIS, D. P. B. Marshall, C. L. Rogers, L. N. Davis and Willard H. Marshall, as Trustees of the B. F. and Rose H. Perkins Foundation, a trust, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Wyoming.

January 19, 1961.

Attorney(s) appearing for the Case

Henry A. Burgess, Sheridan, Wyo., for plaintiffs.

John F. Raper, Jr., U. S. Atty., Cheyenne, Wyo., and J. J. Kilgariff, Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.

KERR, District Judge.

This action is brought under 28 U.S.C. § 1346(a) (1) to recover the tax on income in the amount of $101,257.95, together with $12,321.89 as interest thereon, said sums having been paid under protest. The plaintiffs are the trustees of the Testamentary Trust established pursuant to the terms of the Last Will and Testament of B. F. Perkins, deceased. Contending that the B. F. and Rose H. Perkins Foundation qualifies for the tax exemption under...

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