185 F2d 674 Nick v. B Dunlap

185 F.2d 674

Frank NICK
John B. DUNLAP, Acting Collector of Internal Revenue.

No. 13385.

United States Court of Appeals Fifth Circuit.

December 21, 1950.

Appeal from the United States District Court for the Northern District of Texas; Wm. H. Atwell, Judge.

J. Edwin Fleming, S. L. Mayo, Dallas, Tex., for appellant.

Carlton Fox, Sp. Asst. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Frank B. Potter, U. S. Atty., Fort Worth, Tex., O. Morris Harrell, Asst. U. S. Atty., Dallas, Tex., for appellee.

Before HUTCHESON, Chief Judge, and HOLMES and RUSSELL, Circuit Judges.



Despite the vigorous contentions of appellant to the contrary, we are in no doubt that the decision of Manning v. Seeley Tube & Box Co., 338 U.S. 561, 70 S.Ct. 386, is controlling in this case. The judgment is