United States of America and Gerald T. Culver, Specialagent, Internal Revenue Service, Plaintiffs-appellees, v. E. O. Buck, Receiver for W. L. Moody and Company, Bankers, Defendant, v. Shearn Moody, Jr., Intervenor-appellant, 479 F.2d 1327 (5th Cir. 1973)

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US Court of Appeals for the Fifth Circuit - 479 F.2d 1327 (5th Cir. 1973) July 23, 1973. Rehearing Denied Aug. 13, 1973

Benjamin R. Powel, Galveston, Tex., for intervenor-appellant.

Scott P. Crampton, Meyer Rothwacks, Asst. Attys. Gen., James H. Jeffries, III, Daniel F. Ross, Attys., Tax Div., Dept. of Justice, Washington, D. C., Anthony J. P. Farris, U. S. Atty., William L. Bowers, Jr., Asst. U. S. Atty., Houston, Tex., for plaintiffs-appellees.

Charles Sapp, Houston, Tex., for other interested parties.

Before AINSWORTH, GODBOLD and INGRAHAM, Circuit Judges.

PER CURIAM:


After consideration of the briefs, trial record, and memorandum opinion of the District Judge (356 F. Supp. 370), we conclude that the district court should be affirmed.