328 F2d 621 Crozat v. United States

328 F.2d 621

Dr. George B. CROZAT, Appellant,
UNITED STATES of America and Chester Usry, District Director of Internal Revenue, Appellees.

No. 20376.

United States Court of Appeals Fifth Circuit.

March 4, 1964.

Appeal from United States District Court for the Eastern District of Louisiana, E. Gordon West, Judge.

Leon D. Hubert, Jr., Vincent T. LoCoco, Hubert, Baldwin & Zibilich, New Orleans, La., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Dept. of Justice, Washington, D. C., Louis C. LaCour, U. S. Atty., Peter E. Duffy, Asst. U. S. Atty., New Orleans, La., Joseph Howard, Burton Berkley, Richard M. Roberts, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellees.

Before MAGRUDER,* JONES and GEWIN, Circuit Judges.


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The motion of the appellees to affirm the order of the District Court is granted and the judgment is affirmed. Reisman v. Caplin, 375 U.S. 440, 84 S.Ct. 508, 11 L.Ed.2d 459.



Senior Circuit Judge of the First Circuit, sitting by designation