WASHINGTON TRUST BANK, as Trustee of the Endowment Care Fund of Greenwood Memorial Terrace Company, Appellee, v. UNITED STATES of America, Appellant, 444 F.2d 1235

PER CURIAM: The district court, 301 F.Supp. 713, entered judgment granting a refund of capital-gain taxes paid by plaintiff, a trustee of an endowment fund established under Washington law to provide perpetual care for a profit-making cemetery. The judgment is reversed, for the reasons stated in Evergreen Cemetery Association of Seattle v. United States of America, 444 F.2d 1232 (9th Cir. 1971). The difference between a trustee (this case) and a nonprofit corporation (Evergreen Cemetery case) has no bearing upon tax exemption under Internal Revenue Code of 1954, § 501(c) (13).