Frank Nick v. John B. Dunlap, Acting Collector of Internal Revenue, 185 F.2d 674 (5th Cir. 1950)

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U.S. Court of Appeals for the Fifth Circuit - 185 F.2d 674 (5th Cir. 1950) 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