1. Home
  2. Browse Decisions
  3. F.2d
  4. 580 F.2d
  5. 580 F.2d 270 (1978)
 

CLARENCE LaBELLE POST NO. 217, ETC. v. U. S.

No. 77-1550.

580 F.2d 270 (1978)

CLARENCE LaBELLE POST NO. 217, VETERANS OF FOREIGN WARS OF the UNITED STATES, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided June 12, 1978.

Rehearing Denied July 14, 1978.

Attorney(s) appearing for the Case

Leonard J. Henzke, Jr., Atty., Tax Div., Appellate Section, U. S. Dept. of Justice, Washington, D. C., for appellant; M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Libero Marinelli, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., Andrew W. Danielson, U. S. Atty., and Elizabeth A. Egan, Asst. U. S. Atty., Minneapolis, Minn., on the brief.

Solly Robins, Robins, Davis & Lyons, St. Paul, Minn., for appellee; Solly Robins, Leslie H. Novak and Terry L. Wade, St. Paul, Minn., on the brief.

Before LAY and BRIGHT, Circuit Judges, and SCHATZ, District Judge.

Rehearing and Rehearing En Banc Denied July 14, 1978.

BRIGHT, Circuit Judge.

The Internal Revenue Service (IRS) appeals from a summary judgment in favor of Clarence LaBelle Post No. 217, Veterans of Foreign Wars of the United States (Taxpayer), in an action for refund of taxes. The issue in this case is whether income from bingo games conducted by Taxpayer should be subject to the unrelated business income tax imposed by sections 511-513 of the Internal Revenue...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases