TAXATION WITH REPRESENTATION v. UNITED STATES

No. 76-2418.

585 F.2d 1219 (1978)

TAXATION WITH REPRESENTATION, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided October 30, 1978.


Attorney(s) appearing for the Case

John Cary Sims, Washington, D. C. (Alan B. Morrison, Washington, D. C., on brief), for appellant.

Leonard J. Henzke, Jr., Atty., Tax. Div., Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Atty., Tax Div., Dept. of Justice, Washington, D. C., William B. Cummings, U. S. Atty. and James R. Hubbard, Asst. U. S. Atty., Alexandria, Va., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, WINTER, Circuit Judge, and FIELD, Senior Circuit Judge.


FIELD, Senior Circuit Judge:

The appellant, Taxation With Representation, Inc., (TWR), filed this action for the refund of $378.29 paid with respect to the tax periods 1973-1975 under the Federal Unemployment Tax Act (FUTA). The complaint alleged that TWR is an educational or charitable organization under Section 501(c)(3) of the Internal Revenue Code of 19541 and, accordingly, is exempt from

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