PER CURIAM:
The district court entered a summary judgment sustaining a tax refund claim of the taxpayer, The Robert A. Welch Foundation. The United States has appealed. The question presented is whether income received by an exempt foundation from two corporations, of which it was the controlling stockholder, was derived from a working interest in oil and gas properties, as the Government contends, and hence constituted unrelated business taxable income under Sections...
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