P. H. Welder and Katie Welder, Plaintiffs-appellees, v. United States of America, Defendant-appellant, 461 F.2d 1269 (5th Cir. 1972)

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US Court of Appeals for the Fifth Circuit - 461 F.2d 1269 (5th Cir. 1972) July 26, 1972

Anthony J. P. Farris, U. S. Atty., Houston, Tex., Fred B. Ugast, Deputy Asst. Atty. Gen., Meyer Rothwacks, Scott P. Crampton, Asst. Atty. Gen., William S. Estabrook, Richard W. Perkins, Attys. Tax Division, Dept. of Justice, Washington, D. C., for defendant-appellant; Theodore W. Pinson, Asst. U. S. Atty., of counsel.

Richard Henderson, Frank Guittard, Victoria, Tex., Robert K. Sands, O. Jan Tyler, Sands, Tyler & Trimble, Dallas, Tex., Guittard, Henderson, Jones & Lewis, Victoria, Tex., for plaintiffs-appellees.

Before BELL, GOLDBERG, and RONEY, Circuit Judges.


Being in complete agreement with the reasoning and analysis of the distinguished trial judge, Welder v. United States, S.D. Tex. 1971, 329 F. Supp. 739, the judgment of the district court is affirmed.