Owens v. Thomas

Fifth Circuit Court of Appeals

Decided Nov. 15, 1946.

Fifth Circuit Court of Appeals · decided 1946-11-15

2 counsel of record

Relies on Commissioner of Internal Revenue v. Flowers

Opinion by (per_curiam) · Decided 1946-11-15

¶1Harry C. Weeks, of Fort Worth, Tex., for appellants.

¶2Sewall Key, Acting Asst. Atty. Gen., and Lester L. Gibson, Sp. Asst, to Atty. Gen., both of Washington, D. C., and Robert B. Young, JL, U. S. Atty., of Fort Worth, Tex., for appellee.

¶3Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

¶4PER CURIAM.

¶5On the authority of Commissioner of Internal Revenue v. Flowers, 326 U.S. 465, 66 S.Ct. 250, the judgment is affirmed.