U.S. Court of Appeals for the Fifth Circuit, 1967

Feature Sports, Inc. v. United States

U.S. Court of Appeals for the Fifth Circuit · Decided March 23, 1967 · Brown, Moore, Bell

374 F.2d 890; 19 A.F.T.R.2d (RIA) 1023; 1967 U.S. App. LEXIS 7003 (Federal Reporter, Second Series)

Counsel

Ashton Phelps, Jack M. Gordon, New Orleans, La., Carl K. Hoffman, Miami, Fla., John A. Kiser, Stephen Hockhauser, John F. Lang, New York City, N. Y., Phelps, Dunbar, Marks, Claverie & Sims, New Orleans, La., for appellant, Frank S. Polestino, Jamaica, N. Y., of Saxe, Bacon & Bolán, New York City, N. Y., of counsel., Mitchell Rogovin, Asst. Atty. Gen., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Dept, of Justice, Washington, D. C., William A. Meadows, Jr., U. S. Atty., Miami, Fla., Meyer Rothwacks, John J. McCarthy, Attys. Dept, of Justice, Richard M. Roberts, Acting Asst. Atty. Gen., Washington, D. C., for appellee.

Cases that cite this one

2 later published cases cite this decision.

United States v. Ingemar Johansson, Roy Cohn and Thomas Bolan (5th Cir. 1971)
Schreck v. United States (District Court, D. Maryland 1969)

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

PER CURIAM:

Faithful to our very restrictive mandate to determine on the existing record whether, before the initial deposit with Bank Germann there was any contract between Feature Sports, Inc. and Johansson which provided for the delivery of the advances of $250,000 into an escrow account, Johansson v. United States, 5 Cir., 1964, 336 F.2d 809, 816, the Trial Judge did just that. With an ample articulation of the reasons leading to it, the Judge concluded and flatly declared that no such contract existed.

That finding, we earlier said, would put an end to the Taxpayer’s case. 1 336 F.2d 809, 817.

And so it does.

Affirmed.

. This is the law of the case. See Lincoln Nat’l Life Ins. Co. v. Roosth, 5 Cir. 1962, 306 F.2d 110 (en banc), cert, denied 372 U.S. 912, 83 S.Ct. 726, 9 L.Ed.2d 720.

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