Washington Trust Bank, as Trustee of the Endowment Care Fund of Greenwood Memorial Terrace Company v. United States , 444 F.2d 1235 ( 1971 )
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444 F.2d 1235
71-2 USTC P 9540
WASHINGTON TRUST BANK, as Trustee of the Endowment Care Fund
of Greenwood Memorial Terrace Company, Appellee,
v.
UNITED STATES of America, Appellant.No. 25219.
United States Court of Appeals, Ninth Circuit.
July 7, 1971, Rehearing Denied Aug. 13, 1971.
William Friedlander (argued), Atty. for Tax Div., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, John M. Kirk, Washington, D.C., Dean C. Smith, U.S. Atty., Spokane, Wash., for appellant.
Eldon Reiley (argued), Myers, Reiley & Annis, Spokane, Wash., for appellee.
Before CHAMBERS and HAMLEY, Circuit Judges, and GOODWIN, District judge.1
PER CURIAM:
1The district court, 301 F.Supp. 713, entered judgment granting a refund of capital-gain taxes paid by plaintiff, a trustee of an endowment fund established under Washington law to provide perpetual care for a profit-making cemetery.
2The judgment is reversed, for the reasons stated in Evergreen Cemetery Association of Seattle v. United States of America, 444 F.2d 1232 (9th Cir. 1971).
3The difference between a trustee (this case) and a nonprofit corporation (Evergreen Cemetery case) has no bearing upon tax exemption under Internal Revenue Code of 1954, 501(c)(13).
1The Honorable Alfred T. Goodwin, District Judge for the District of Oregon, sitting by designation
Document Info
Docket Number: 25219
Citation Numbers: 444 F.2d 1235
Judges: Chambers, Goodwin, Hamley, Per Curiam
Filed Date: 8/13/1971
Precedential Status: Precedential
Modified Date: 8/4/2023