United States v. Larson, 20481.
| Decision Date | 21 November 1963 |
| Docket Number | No. 20481.,20481. |
| Parties | UNITED STATES of America, Appellant, v. Elizabeth W. LARSON, Appellee. |
| Court | U.S. Court of Appeals — Fifth Circuit |
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks and Robert A. Bernstein, Attys., Dept. of Justice, Washington, D. C., Edith House, Asst. U. S. Atty., Miami, Fla., William A. Meadows, Jr., U. S. Atty., for appellant.
Robert F. O'Malley, Louis S. Bonsteel, Smathers & Thompson, Miami, Fla., for appellee.
Before TUTTLE, Chief Judge, JONES, Circuit Judge, and JOHNSON, District Judge.
The record before us, we think, indicates that this case is controlled by Commissioner of Internal Revenue v. Lester, 366 U.S. 299, 81 S.Ct. 1343, 6 L. Ed.2d 306. The principle there stated requires a reversal here for the entry by the district court of a judgment for the United States.
Reversed and remanded.
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Cooper v. Commissioner, Docket No. 6161-65.
... ... Jean Cooper ... Commissioner ... Docket No. 6161-65 ... United States Tax Court ... Filed December 29, 1967. Jean Cooper, ... Shomaker Dec. 25,483, 38 T. C. 192 (1962); and United States v. Larson 63-2 USTC ¶ 9830, 324 F. 2d 503 (C. A. 5, 1963), reversing Larson v ... ...