United States v. Gilbert C. Swanson Foundation, Inc.

772 F.2d 440

56 A.F.T.R.2d 85-5829, 85-2 USTC P 9691

UNITED STATES of America, and Jerry Shea, Special Agent of

the Internal Revenue Service, Appellees,

v.

GILBERT C. SWANSON FOUNDATION, INC., Appellant,

Gerald E. Sawall, Treasurer.

No. 84-2492.

United States Court of Appeals,

Eighth Circuit.

Submitted April 23, 1985.

Decided Sept. 6, 1985.

Robert J. Murray, Omaha, Neb., for appellant.

Michael L. Paup, Washington, D.C., for appellees.

Before HEANEY, Circuit Judge, BRIGHT, Senior Circuit Judge, and BOWMAN, Circuit Judge.

HEANEY, Circuit Judge.