Legal Opinion
The State National Bank of El Paso, Trustee for Lee Moor Children's Home v. United States of America, (Two Cases)
Court of Appeals for the Fifth Circuit
Decided February 27, 1974No. 73-2106, 73-3751PublishedCited by 39 opinions
1Opinion of the Court
THORNBERRY, Circuit Judge:
Lee Moor Children’s 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 taxpayer’s 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.
I
This case comprises two separate Government appeals that we have consolidated. The first appeal 1…
2Cases cited6 opinions
- United States v. IndrelunasSupreme Court of the United States · 1973
- Forstner Chain Corp. v. Marvel Jewelry Mfg. Co.Court of Appeals for the First Circuit · 1949
- Steccone v. Morse-Starrett Products Co.Court of Appeals for the Ninth Circuit · 1951
- Pure Oil Co. v. BoyneCourt of Appeals for the Fifth Circuit · 1966
- Home Federal Savings and Loan Association of Chicago v. Republic Insurance CompanyCourt of Appeals for the Seventh Circuit · 1968
1 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- In Re Smith Corset Shops, Inc., Debtor. Appeal of Laurent BrodeurCourt of Appeals for the First Circuit · 1982
- Caperton v. Beatrice Pocahontas Coal Co.Court of Appeals for the Fourth Circuit · 1978
- Government Financial Services One Ltd. Partnership v. Peyton Place, Inc.Court of Appeals for the Fifth Circuit · 1995
- Bruce Hanson and Irene C. Hanson v. Town of Flower MoundCourt of Appeals for the Fifth Circuit · 1982
- C. Roger Youmans, Jr., M.D., and Leonard B. Tatar, Trustee, Plaintiffs v. Nick Simon and Bidco, Inc.Court of Appeals for the Fifth Circuit · 1986
34 more not listed; retrieve them via the Exa API.