[DOWNLOAD] "State National Bank of El Paso v. United States" by United States Court of Appeals for the Fifth Circuit * eBook PDF Kindle ePub Free

eBook details

Title: State National Bank of El Paso v. United States
Author : United States Court of Appeals for the Fifth Circuit
Release Date : January 25, 1974
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 66 KB

Description

Lee Moor Childrens Home ("taxpayer") is a charitable trust, and the State National Bank of El Paso acts as its trustee. Taxpayer owns a large farm run by one Calhoun. The merits of this suit involve the question whether taxpayers income from the farm is taxable unrelated business income or tax exempt rent. The Government has brought this case to us in a gnarled procedural posture, however, and we are unable to reach the merits. We must remand for entry of a judgment.