Lucy Gillien Miles, Plaintiff-appellant, v. United States of America, Defendant-appellee, 455 F.2d 516 (6th Cir. 1971)

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U.S. Court of Appeals for the Sixth Circuit - 455 F.2d 516 (6th Cir. 1971) Oct. 6, 1971

Roy A. Miles, Jr., Nashville, Tenn., for appellant on brief.

Virginia M. Hopkinson, Atty., Tax Division, Department of Justice, Washington, D. C., Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Grant W. Wiprud, Attys., Tax Division, Dept. of Justice, Washington, D. C., on brief; Charles H. Anderson, U. S. Atty., Nashville, Tenn., of counsel, for appellee.

Before PECK, McCREE, and BROOKS, Circuit Judges.


Upon consideration, the appeal is affirmed for the reasons set forth in the order of the District Court, 322 F. Supp. 979.

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