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CRENSHAW COUNTY PRIVATE SCHOOL FOUND. v. CONNALLY

No. 72-2775.

474 F.2d 1185 (1973)

CRENSHAW COUNTY PRIVATE SCHOOL FOUNDATION, etc., d/b/a Crenshaw Christian Academy, Plaintiff-Appellant, v. John B. CONNALLY, Jr., Secretary of the Treasury of the U. S., et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

March 14, 1973.

Attorney(s) appearing for the Case

Charles J. Kettler, Jr., Luverne, Ala., for plaintiff-appellant.

Ira DeMent, U. S. Atty., Kenneth E. Vines, Asst. U. S. Atty., Montgomery, Ala., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Meyer Rothwacks, Carolyn R. Just, Leonard J. Henzke, Jr., Attys., U. S. Dept. of Justice, Washington, D. C., for defendants-appellees.

Before BELL and THORNBERRY, Circuit Judges, and GROOMS, District Judge.

Rehearing and Rehearing En Banc Denied

GROOMS, District Judge:

This is an appeal by the plaintiff-appellant, a non-profit private school foundation, from an order of the District Court of the Middle District of Alabama, 343 F.Supp. 495, granting a motion to dismiss its complaint for an injunction against the Secretary of the Treasury and the Commissioner of Internal Revenue.

The action was dismissed on two grounds...

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