429 F.2d 40 - Barham v. United States — 429 F.2d 40

How this case has been cited

Cited by 15 later decisions — most recently April 1994

9 federal appellate · 1 state decisions

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

¶1R. Lamar Moore, Moultrie, Ga., for appellants.

¶2Walker P. Johnson, U. S. Atty., Macon, Ga., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Meyer Rothwacks, Issie L. Jenkins, Attys., Tax Div., Dept, of Justice, Washington, D. C., for appellee.

¶3Before JOHN R. BROWN, Chief Judge, and GOLDBERG and CLARK, Circuit Judges.

¶4PER CURIAM:

¶5This is a tax refund case in which taxpayers appeal from the decision below. *41The facts relevant to this appeal are set out fully in the opinion of the district court. Barham v. United States, M.D. Ga.1969, 301 F.Supp. 43.

¶6Two issues were presented to the district court. The court in its opinion denominated these issues as the “capital gains issue” and the “tree farm expense issue.” Only one of these issues — -the capital gains issue — is before us on this appeal.

¶7Concluding that the district court correctly decided this issue, we affirm the judgment below on the basis of the district court’s opinion.

¶8Affirmed.