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ZEMURRAY FOUNDATION v. UNITED STATES

No. 84-3105.

755 F.2d 404 (1985)

ZEMURRAY FOUNDATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

March 18, 1985.

Attorney(s) appearing for the Case

John P. Volz, U.S. Atty., Eneid A. Francis, Asst. U.S. Atty., New Orleans, La., Michael L. Paup, Glenn L. Archer, Jr., Asst. Atty. Gen., Ann Belanger Durney, Terry L. Fredricks, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

Monroe & Lemann, Thomas B. Lemann, Michael R. O'Keefe, III, New Orleans, La., for plaintiff-appellee.

Before CLARK, Chief Judge, and WISDOM and HIGGINBOTHAM, Circuit Judges.

WISDOM, Circuit Judge:

This appeal turns on the meaning and the scope of this Court's opinion in Zemurray Foundation v. United States, 5 Cir.1982, 687 F.2d 97 (Zemurray I). The plaintiff, Zemurray Foundation, is a tax-exempt private foundation. In 1974 the plaintiff sold its undivided one-half interest in a tract of timberland. The Commissioner of Internal Revenue imposed an...

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