Towe Antique Ford Foundation v. Internal Revenue Service, Department of Treasury, United States
District Court, D. Montana
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
BATTIN, Senior District Judge.
The above-captioned matter came for trial on October 15 and 16, 1991, before Senior United States District Judge James F. Battin, sitting without a jury. Thomas E. Towe and Gerald B. Murphy represented the Plaintiff, Towe Antique Ford Foundation (hereinafter “TAFF”). Kirk C. Lusty and Keith P. Duet, Trial Attorneys, United States Department of Justice, represented the United States of America. The Court, having heard the testimony of the witnesses and having reviewed the exhibits admitted into evidence, makes the following…
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