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LETTIE PATE WHITEHEAD FOUNDATION, INC. v. U. S.

No. 77-1853.

606 F.2d 534 (1979)

LETTIE PATE WHITEHEAD FOUNDATION, INC., Plaintiff-Appellee, Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant, Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

November 13, 1979.

Attorney(s) appearing for the Case

Gilbert E. Andrews, Act. Chief, App. Section, M. Carr Ferguson, Asst. Atty. Gen., Tax Div., Ann Belanger Durney, Atty., F. Arnold Heller, Atty., Ernest J. Brown, Atty., U. S. Dept. of Justice, Washington, D. C., for defendant-appellant, cross-appellee.

John A. Wallace, Michael C. Russ, Ralph B. Levy, L. Joseph Loveland, Atlanta, Ga., for plaintiff-appellee, cross-appellant.

Before SIMPSON, TJOFLAT and HILL, Circuit Judges.

SIMPSON, Circuit Judge:

Following the entry of partial summary judgment for the Lettie Pate Whitehead Foundation, Inc. (Taxpayer or the foundation) on stipulated facts by the district court in this suit for refund of excise taxes, the United States appealed and Taxpayer cross-appealed.1 We reverse on the government's appeal and affirm as to Taxpayer's cross-appeal.

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