461 F2d 1269 Welder v. United States
461 F.2d 1269
72-2 USTC P 9628
P. H. WELDER and Katie Welder, Plaintiffs-Appellees,
UNITED STATES of America, Defendant-Appellant.
United States Court of Appeals,
July 26, 1972.
Anthony J. P. Farris, U. S. Atty., Houston, Tex., Fred B. Ugast, Deputy Asst. Atty. Gen., Meyer Rothwacks, Scott P. Crampton, Asst. Atty. Gen., William S. Estabrook, Richard W. Perkins, Attys. Tax Division, Dept. of Justice, Washington, D. C., for defendant-appellant; Theodore W. Pinson, Asst. U. S. Atty., of counsel.
Richard Henderson, Frank Guittard, Victoria, Tex., Robert K. Sands, O. Jan Tyler, Sands, Tyler & Trimble, Dallas, Tex., Guittard, Henderson, Jones & Lewis, Victoria, Tex., for plaintiffs-appellees.
Before BELL, GOLDBERG, and RONEY, Circuit Judges.
Being in complete agreement with the reasoning and analysis of the distinguished trial judge, Welder v. United States, S.D.Tex.1971, 329 F.Supp. 739, the judgment of the district court is affirmed.