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HIBERNIA NAT. BANK IN NEW ORLEANS v. UNITED STATES

No. 83-3465.

740 F.2d 382 (1984)

HIBERNIA NATIONAL BANK IN NEW ORLEANS, TRUST DIVISION, Trustee Under Liquidation Trust by Royal St. Louis, Inc., Formerly a Louisiana Corporation, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

September 4, 1984.

Attorney(s) appearing for the Case

Victoria J. Sherlock, Atty., Ernest J. Brown, Glenn L. Archer, Jr., Asst. Atty. Gen., Jonathan S. Cohen, Michael L. Paup, David English Carmack, Attys., Tax Division, Dept. of Justice, Washington, D.C., for defendant-appellant.

Monroe & Lemann, Stephen B. Lemann, New Orleans, La., for plaintiff-appellee.

Before TIMBERS, POLITZ, and RANDALL, Circuit Judges.

RANDALL, Circuit Judge:

The Commissioner of Internal Revenue appeals the district court's grant of summary judgment, 569 F.Supp. 5 (D.La.1983), in favor of the taxpayer, Hibernia National Bank in New Orleans, Trust Division, in this action seeking a refund of deficiencies paid following disallowance by the Commissioner of depreciation deductions on the furniture and equipment in the Royal Sonesta Hotel in New Orleans. We reverse...

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