1. Home
  2. Browse Decisions
  3. F.2d
  4. 509 F.2d
  5. 509 F.2d 832 (1975)
 

STATE NATIONAL BANK OF EL PASO v. UNITED STATES

No. 74-2276.

509 F.2d 832 (1975)

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

United States Court of Appeals, Fifth Circuit.

March 13, 1975.

Attorney(s) appearing for the Case

William S. Sessions, U. S. Atty., San Antonio, Tex., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Chief, Appellate Sec., U. S. Dept. of Justice, Tax Div., Washington, D. C., Eugene G. Sayre, Tax Div., Dept. of Justice, Dallas, Tex., Michael L. Paup, Ernest J. Brown, Acting Chief, Appellate Sec., Tax Div., Dept. of Justice, Washington, D. C., Ronald F. Ederer, El Paso, Tex., for defendant-appellant.

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

Before THORNBERRY, COLEMAN and ROSENN, Circuit Judges.

COLEMAN, Circuit Judge.

This is a suit for the refund of $473,641.70 in federal income taxes ($348,050.14 in taxes, plus $125,591.56 interest). The State National Bank of El Paso, the suing taxpayer, is Trustee for the Lee Moor Children's Home. This, undoubtedly, is a charitable trust. The trust owned a 2875 acre irrigated farm in El Paso County, the largest farm in the County. The annual cost of operating the farm was $800,000. The necessary equipment was valued...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases