No. 75-1229 Summary Calendar.

514 F.2d 1282 (1975)

John R. COLLINS, II, et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied July 17, 1975.

Attorney(s) appearing for the Case

Erwin A. Friedman, Bruce A. Howe, Savannah, Ga., for plaintiffs-appellants.

R. Jackson B. Smith, Jr., U. S. Atty., Edmund A. Booth, Jr., Asst. U. S. Atty., Augusta, Ga., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Gilbert E. Andrews, Acting Chief, App. Sec., Leonard J. Henzke, Jr., Daniel F. Ross, Dept. of Justice, Washington, D. C., for defendant-appellee.

Before COLEMAN, AINSWORTH and SIMPSON, Circuit Judges.


This appeal requires that we consider whether the district court, presented with cross-motions for summary judgment on stipulated facts, was correct when it granted summary judgment for the United States in these consolidated income tax refund suits.

The question involved is whether (A) Bencap, Inc., a corporate entity formed for the single purpose of obtaining a temporary loan during construction of...

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