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STERN v. UNITED STATES

No. 29204.

436 F.2d 1327 (1971)

Edith R. STERN, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied March 1, 1971.

Attorney(s) appearing for the Case

Gerald J. Gallinghouse, U. S. Atty., Joan Elaine Chauvin, Asst. U. S. Atty., New Orleans, La., Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Lee A. Jackson, Meyer Rothwacks, William K. Hogan, William A. Friedlander, Attys., Dept. of Justice, Washington, D. C., for defendant-appellant.

Thomas B. Lemann, Monroe & Lemann, Richard P. Wolfe, John D. Wogan, New Orleans, La., for plaintiff-appellee.

Before BELL, THORNBERRY and CLARK, Circuit Judges.

THORNBERRY, Circuit Judge:

At issue in this appeal is whether certain expenditures made by plaintiff-appellee to finance the election of various individuals to public office constituted taxable gifts under the Internal Revenue Code of 1954. The district court, after a nonjury trial, held that no taxable gifts had been made, and, after careful consideration of the matter, we affirm.

Because economic considerations and interests engendered an important segment...

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