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THIRD NATIONAL BANK IN NASHVILLE v. UNITED STATES

No. 71-1478.

454 F.2d 689 (1972)

THIRD NATIONAL BANK IN NASHVILLE, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

February 1, 1972.

Attorney(s) appearing for the Case

Janet R. Spragens, Dept. of Justice, Tax Div., Washington, D. C., for defendant-appellant; Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Crombie J. D., Garrett, Attys. Tax Div., Dept. of Justice, Washington, D. C., on brief; Charles H. Anderson, U. S. Atty., Nashville, Tenn., of counsel.

Harlan Dodson, III, Nashville, Tenn., for plaintiff-appellee; Hooker, Keeble, Dodson & Harris, David M. Keeble, Nashville, Tenn., on brief.

Before PHILLIPS, Chief Judge, PECK, Circuit Judge, and McALLISTER, Senior Circuit Judge.

PER CURIAM.

This is an appeal from the decision of District Judge L. Clure Morton in favor of the taxpayer in an income tax refund case. We affirm.

The facts are undisputed. Following unsuccessful negotiations for an outright purchase, the Bank entered into a 25 year lease agreement covering property in downtown Nashville, Tennessee. The lease provided for annual payments of $5,000 during its term. The lessors had an option, during the first 24½ years...

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