SENIOR CITIZENS STORES, INC. v. UNITED STATES

No. 79-1368 Summary Calendar.

602 F.2d 711 (1979)

SENIOR CITIZENS STORES, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

September 13, 1979.


Attorney(s) appearing for the Case

Dougal C. Pope, Houston, Tex., for plaintiff-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Section, Helen A. Buckley, Aaron Rosenfeld, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before GOLDBERG, RONEY and TJOFLAT, Circuit Judges.


PER CURIAM:

Plaintiff appeals an adverse judgment in the district court in its suit for a refund of federal income taxes of $311.00 and interest thereon. 28 U.S.C.A. § 1346. Plaintiff maintains it was entitled to exemption from taxation as a corporation organized and operated exclusively for charitable purposes. 26 U.S.C.A. § 501(c)(3). The district court held, on stipulated facts and the deposition of a principal, that plaintiff's operations did not qualify...

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