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NORTHWESTERN NAT. BANK OF MINNEAPOLIS v. U.S.

No. 76-1465.

556 F.2d 889 (1977)

NORTHWESTERN NATIONAL BANK OF MINNEAPOLIS, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided June 15, 1977.

Attorney(s) appearing for the Case

Hayner N. Larson, Minneapolis, Minn., for appellant; Jack D. Gage, Minneapolis, Minn., on brief.

Arthur L. Bailey, Appellate Sec., Tax Div., Dept. of Justice, Washington, D.C., for appellee; Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Jonathan S. Cohen, Attys., Washington, D.C., on brief.

Before LAY, ROSS and WEBSTER, Circuit Judges.

WEBSTER, Circuit Judge.

In a case of apparent first impression, the Commissioner of Internal Revenue reallocated to a wholly-owned subsidiary a charitable deduction claimed by its parent corporation, appellant herein, consisting of assets acquired from the subsidiary by means of an upstream dividend. In the tax refund suit which followed, the District Court1 granted summary judgment in favor of the United States. We affirm the judgment...

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