LOUIS W. AND MAUD HILL FAMILY FOUND. v. UNITED STATES

No. 3-69-Civ.-96.

347 F.Supp. 1225 (1972)

LOUIS W. AND MAUD HILL FAMILY FOUNDATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Third Division.

October 3, 1972.


Attorney(s) appearing for the Case

Doherty, Rumble & Butler, Irving Clark and Boyd H. Ratchye, St. Paul, Minn., for plaintiff.

Robert G. Renner, U. S. Atty., Scott P. Crampton, Asst. Atty. Gen., Donald R. Anderson and Thomas R. Jones, Attys., Dept. of Justice, for defendant.


MEMORANDUM and ORDER

DEVITT, Chief Judge.

At issue in this civil tax refund action to recover $256,808.44 assessed tax and interest paid is whether during the years 1959 through 1964 the plaintiff foundation received "unrelated business income" from the proceeds of two timber cutting contracts within the meaning of § 512 of the Internal Revenue Code.

Most of the facts have been stipulated. Depositions were received in evidence. One witness testified...

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