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PENINSULA LIGHT CO., INC. v. UNITED STATES

No. 75-2594.

552 F.2d 878 (1977)

PENINSULA LIGHT COMPANY, INC., a Mutual Corporation, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

April 21, 1977.

Attorney(s) appearing for the Case

Leonard J. Henzke, argued, Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant-appellant.

Ray Graves, argued, Murray, Scott, McGavick, Gagliardi & Graves, Tacoma, Wash., for plaintiff-appellee.

Before WATERMAN, KENNEDY and ANDERSON, Circuit Judges.

J. BLAINE ANDERSON, Circuit Judge:

In this case the United States Government (IRS) appeals from a district court ruling which held that Peninsula Light Company, Inc. (Peninsula) was a tax-exempt corporation under 26 U.S.C. § 501(c)(12)1 and entitled to a refund of Federal income taxes paid. We affirm.

I.

THE BACKGROUND

Peninsula is a nonprofit, non-stock corporation lawfully organized under the laws of...

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