ROYAL ST. LOUIS, INC. v. UNITED STATES

No. 76-4141.

578 F.2d 1017 (1978)

ROYAL ST. LOUIS, INC. and Chateau Louisiane, Inc., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

August 23, 1978.


Attorney(s) appearing for the Case

Stephen B. Lemann, Warner H. Anthony, Jr., J. Thomas Lewis, New Orleans, La., DeJongh Franklin, Bruce H. Beerman, Atlanta, Ga., Thomas B. Lemann, New Orleans, La., for plaintiffs-appellants.

Gerald J. Gallinghouse, U. S. Atty., Leonard P. Avery, Asst. U. S. Atty., New Orleans, La., Richard Farber, Scott P. Crampton, Asst. Attys. Gen., F. Arnold Heller, Myron C. Baum, Acting Asst. Attys. Gen., Gilbert E. Andrews, Acting Chief, App. Section, U. S. Dept. of Justice, Tax Div., Washington, D. C., Howard A. Weinberger, U. S. Dept. of Justice, Tax Div., Dallas, Tex., for defendant-appellee.

Before RONEY, TJOFLAT, and HILL, Circuit Judges.


JAMES C. HILL, Circuit Judge:

On December 12, 1967, plaintiffs-lessors Royal St. Louis, Inc. and Chateau Louisiane, Inc. entered into a complex lease with lessee Royal Orleans, Inc. for the construction, furnishing and operation of the Royal Sonesta Hotel in New Orleans. Pursuant to the terms of the lease, lessors furnished to the lessee furniture and other personalty necessary for the initial operation of the hotel.

In this tax refund suit against the United...

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