487 F.2d 1330 (5th Cir. 1973), 73-2122, Chagra v. United States

Docket Nº:73-2122.
Citation:487 F.2d 1330
Party Name:Lee CHAGRA, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
Case Date:December 21, 1973
Court:United States Courts of Appeals, Court of Appeals for the Fifth Circuit

Page 1330

487 F.2d 1330 (5th Cir. 1973)

Lee CHAGRA, Plaintiff-Appellant,

v.

UNITED STATES of America, Defendant-Appellee.

No. 73-2122.

United States Court of Appeals, Fifth Circuit.

December 21, 1973

Rehearing Denied Jan. 25, 1974.

Appeal from the United States District Court for the Western District of Texas; Ernest Guinn, Judge.

Towner Leeper, El Paso, Tex., for plaintiff-appellant.

Scott P. Crampton, Asst. Atty. Gen., Ernest J. Brown, Acting Chief, App. Sec., Tax Div., Dept. of Justice, Lee H. Henkel, Jr., Act. Chief Counsel, IRS, Washington, D. C., and Ralph E. Harris, Asst. U. S. Atty., William S. Sessions, U. S. Atty., San Antonio, Tex., Crombie J. D. Garrett, James H. Bozarth, David English Carmack, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before TUTTLE, GEWIN and RONEY, Circuit Judges.

PER CURIAM:

The judgment of the trial court is affirmed. We conclude that the delivery of the check to Chagra by Blott was not such assignment of the funds in the farmer's bank account as would defeat the...

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