469 F2d 1393 Myers III v. United States
469 F.2d 1393
73-1 USTC P 9226
M. Pickett MYERS, III, and Elizabeth Myers, Plaintiffs-Appellants,
UNITED STATES of America, Defendant-Appellee.
United States Court of Appeals,
Jan. 5, 1973.
Rehearing Denied Jan. 31, 1973.
Pascol J. Townsend, Jr., Drew, Miss., C. S. Tindall, Jr., Greenville, Miss., for plaintiffs-appellants.
H. M. Ray, U. S. Atty., Oxford, Miss., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept of Justice, Jack D. Warren, Atty., Tax Div., Refund Trial Section, Ann E. Belanger, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.
Before GODBOLD, DYER and CLARK, Circuit Judges.
We affirm on the opinion of the District Court, Myers v. United States, 345 F.Supp. 197 (N.D.Miss.1972).