United States of America, and William P. Bushmiaer, Special Agent of the Internal Revenue Service, Petitioners-appellees, v. B. B. Sigelbaum, Respondent-appellant, 435 F.2d 1313 (5th Cir. 1971)

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US Court of Appeals for the Fifth Circuit - 435 F.2d 1313 (5th Cir. 1971)

January 14, 1971
Rehearing Denied February 18, 1971

Appeal from the United States District Court for the Southern District of Florida; William O. Mehrtens, Judge.

E. David Rosen, Miami, Fla., for appellant.

Lavinia Redd, Asst. U. S. Atty., Miami, Fla., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, John M. Brant, Meyer Rothwacks, Attys., Tax Division, Department of Justice, Washington, D. C., Robert W. Rust, U. S. Atty., of counsel, for appellees.

Before JOHN R. BROWN, Chief Judge, and TUTTLE and GODBOLD, Circuit Judges.


The judgment of the trial court is affirmed. Venn v. United States, 400 F.2d 207, 5 Cir., 1968; United States v. Roundtree, 420 F.2d 845, 5 Cir., 1969.

The stay order entered by the trial court staying the effect of its judgment of April 16, 1970, is hereby vacated.