Randall Foundation, Inc. v. Robert A. Riddell, Director of Internal Revenue, District of Los Angeles

Randall Foundation, Inc., filed an action against the District Director of Internal Revenue for refund of taxes allegedly collected without warrant. The District Court entered judgment for the District Director and appeal has been taken therefrom. The case was tried upon a stipulation of a great many facts, but there was considerable testimony given, mostly by witnesses for Foundation. It was found as a fact that Foundation was not organized and operated exclusively for charitable purposes during the fiscal years involved within the meaning of Section 101(6) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 101 (6), and concluded this corporation was not therefore entitled to an exemption for federal income taxes.

At the outset, there is the contention of the Director that the appeal was not timely. The record shows a minute order of April 6, 1955, as follows:

The trial court is required by the Federal Rules of Civil Procedure, 28 U. S.C.A., in a case tried without a jury, to enter findings of fact and conclusions of law “and direct the entry of the appropriate judgment.” The first entry in the docket dated April 6, 1955, carried out this direction. When the formal findings,…