CHRISTIAN ECHOES NATIONAL MINISTRY, INC. v. UNITED STATES

No. 72-1308.

470 F.2d 849 (1972)

CHRISTIAN ECHOES NATIONAL MINISTRY, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied January 17, 1973.


Attorney(s) appearing for the Case

LeRoy Blackstock, Tulsa, Okl. (Craig Blackstock and J. C. Joyce, Tulsa, Okl., on the brief), for appellee.

Stephen Schwarz, Tax Division, Department of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Tulsa, Okl., Meyer Rothwacks and Grant W. Wiprud, Tax Division, Department of Justice, Washington, D. C., Nathan G. Graham, U. S. Atty., Robert P. Santee, Asst. U. S. Atty., Washington, D. C., of counsel, on the brief), for appellant.

Before PHILLIPS, BARRETT and DOYLE, Circuit Judges.


BARRETT, Circuit Judge.

Christian Echoes sued for refund of Federal Insurance Contribution Act (FICA) taxes for 1961 and 1963 through 1968 amounting to $103,493.08 plus statutory interest. On June 24, 1971 the District Court held that the taxpayer qualified for tax exemption under 26 U.S.C.A. Section 501(c)(3). The Government appealed to the United States Supreme Court which vacated the judgment and remanded for entry of a new decree. United States v. Christian Echoes...

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