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MUT. AID ASS'N OF C. OF THE BRETHREN v. U.S.

No. 83-2546.

759 F.2d 792 (1985)

MUTUAL AID ASSOCIATION OF the CHURCH OF THE BRETHREN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

April 11, 1985.

Attorney(s) appearing for the Case

Leonard J. Henzke, Jr., Washington, D.C. (William J. Lehrfeld, Lehrfeld & Henzke, Washington, D.C., and Allan A. Hazlett, Topeka, Kan., with him on briefs), for plaintiff-appellant.

Robert A. Bernstein, Atty., Tax Div., Dept. of Justice (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Lisa A. Prager, Attys., Tax Div., Dept. of Justice, Washington, D.C., Benjamin Burgess, U.S. Atty., D. Kan., Wichita, Kan., with him on brief), for defendant-appellee.

Before LOGAN and SETH, Circuit Judges, and KANE, District Judge.

LOGAN, Circuit Judge.

The only issue in this case that we decide on appeal is whether the district court correctly concluded that the Mutual Aid Association of the Church of the Brethren did not qualify as a tax-exempt social welfare organization pursuant to the Internal Revenue Code of 1954 (I.R.C.) § 501(c)(4), 578 F.Supp. 1451.1 The parties stipulated the relevant facts. The trial court based...

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