474 F2d 616 Butler v. L Phinney
474 F.2d 616
73-1 USTC P 16,079
Robert J. BUTLER, Plaintiff-Appellant,
Robert L. PHINNEY, District Director, Internal Revenue
No. 71-2046. Summary Calendar.*
United States Court of Appeals,
Feb. 9, 1973.
Rehearing Denied March 7, 1973.
J. Edwin Smith, Houston, Tex., for plaintiff-appellant.
Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Tax Div., Dept. of Justice, Washington, D. C., Anthony J. P. Farris, U. S. Atty., Houston, Tex., for defendant-appellee.
Before THORNBERRY, MORGAN and CLARK, Circuit Judges.
The judgment of the district court, 330 F.Supp. 596, is vacated and the case is remanded for further consideration in the light of Lucia v. United States of America et al., 5th Cir. 1973, 474 F.2d 565.
Vacated and remanded with directions.