United States of America, Appellant, v. W. D. Eastland and Wife, Myrtle Eastland, Noema E. Cook Andg. M. Smith and Wife, Emmabell Smity, Appellees, 199 F.2d 956 (5th Cir. 1952)

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US Court of Appeals for the Fifth Circuit - 199 F.2d 956 (5th Cir. 1952) Nov. 25, 1952

Appeals from the United States District Court for the Western District of Texas; Ben H. Rice, Jr., Judge.

Chas. F. Herring, U.S. Atty., San Antonio, Tex., Charles S. Lyon, Asst. Atty. Gen., Dept. of Justice, Ellis N. Slack, Sp. Asst. to Atty. Gen., Morton K. Rothschild, S. Dee Hanson, Washington, D.C., for appellant.

Dorothy Ann Kinney, Amarillo, Tex., for appellees.

Before HOLMES, RUSSELL and STRUM, Circuit Judges.


The judgments in these consolidated cases, D.C., 103 F. Supp. 182, are reversed, and judgment rendered here for the United States, upon the authority of Arrowsmith v. Commissioner, 73 S. Ct. 71.