Robert A. Welch Foundation v. United States

INGRAHAM, District Judge.

This cause came on to be heard on the motion of the plaintiff for a summary judgment and the motion of the defendant for a summary judgment, and the court, having considered said motions, the affidavits and depositions of Daniel R. Bullard, Robert E. Wise and Homer L. Bruce therein referred to, the pleadings, the admissions on file in this cause, and the briefs of counsel for plaintiff and defendant, makes the following findings of fact and conclusions of law:

FINDINGS OF FACT

1. This cause arises under the provisions of the Internal Revenue Code of 1954. In it…