U.S. Court of Appeals for the Fifth Circuit, 1961

United States v. Roderick

U.S. Court of Appeals for the Fifth Circuit · Decided June 16, 1961

290 F.2d 823 (Federal Reporter, Second Series)

Counsel

John B. Jones, 1st Asst. Atty. Gen., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty., Washington, D. C., Russell B. Wine, U. S. Atty., San Antonio, Tex., Louis F. Oberdorfer, Asst. Atty. Gen., John B. Jones, Jr., Harry Baum, Gilbert E. Andrews, Jr., Attorneys, Department of Justice, Washington, D. C., Lawrence L. Fuller, Asst. U. S. Atty., El Paso, Tex., for appellant., James S. Moore, R. H. Feuille, El Paso, Tex., Scott, Hulse, Marshall & Feuille, El Paso, Tex., for appellees.

Cases that cite this one

6 later published cases cite this decision.

Bridges v. Commissioner (United States Tax Court 1963)
Sumner E. And Barbara P. Brown v. The United States (Court of Claims 1968)
Cahn v. Commissioner (United States Tax Court 1964)
Shapiro v. Commissioner (United States Tax Court 1963)
Gold v. Commissioner (United States Tax Court 1963)
Nichols v. Commissioner (United States Tax Court 1962)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

The judgment is reversed with directions to enter judgment for the defendant. See Knetsch v. United States, 1960, 364 U.S. 361, 81 S.Ct. 132, 5 L.Ed.2d 128; Weller v. C. I. R., 3 Cir., 1959, 270 F.2d 294.

Reversed with directions.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.