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STATE NATIONAL BANK OF EL PASO v. UNITED STATES

Nos. 73-2106, 73-3751.

488 F.2d 890 (1974)

The STATE NATIONAL BANK OF EL PASO, Trustee for Lee Moor Children's Home, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant (two cases).

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied February 27, 1974.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Ernest J. Brown, Acting Chief, App. Sec., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Lee H. Henkel, Jr., Act. Chief Counsel, IRS, Fred A. Luyties, Michael L. Paup, Attys., Tax Div., Dept. of Justice, Washington, D. C., William W. Guild, Tax Div., Dept. of Justice, Dallas, Tex., Eugene G. Sayre, Atty., Tax Div., Dept. of Justice, Washington, D. C., Wm. S. Sessions, U. S. Atty., San Antonio, Tex., for defendant-appellant.

Robert B. Zaboroski, El Paso, Tex., for plaintiff-appellee.

Before THORNBERRY, GOLDBERG and INGRAHAM, Circuit Judges.

Rehearing and Rehearing En Banc Denied February 27, 1974.

THORNBERRY, Circuit Judge:

Lee Moor Children's Home ("taxpayer") is a charitable trust, and the State National Bank of El Paso acts as its trustee. Taxpayer owns a large farm run by one Calhoun. The merits of this suit involve the question whether taxpayer's income from the farm is taxable unrelated business income or tax exempt rent. The Government has brought this case to us in a gnarled procedural...

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