U.S. Court of Appeals for the Fifth Circuit, 1970

Ed. G. Barham and Martha F. Barham v. United States

U.S. Court of Appeals for the Fifth Circuit · Decided July 16, 1970 · Brown, Goldberg, Clark

429 F.2d 40; 26 A.F.T.R.2d (RIA) 5173; 1970 U.S. App. LEXIS 8125 (Federal Reporter, Second Series)

Counsel

R. Lamar Moore, Moultrie, Ga., for appellants., Walker P. Johnson, U. S. Atty., Macon, Ga., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Meyer Rothwacks, Issie L. Jenkins, Attys., Tax Div., Dept, of Justice, Washington, D. C., for appellee.

Cases that cite this one

8 later published cases cite this decision.

Brown Group v. Commissioner (United States Tax Court 1995)
Brown Group v. Commissioner (United States Tax Court 1994)
Goodwin v. Commissioner (United States Tax Court 1980)
William E. Campbell and Gwendolyn J. Campbell, Cross v. United States of America, Cross-Appellant (5th Cir. 1987)
Joseph J. Tallal, Jr. v. Commissioner of Internal Revenue (5th Cir. 1985)
E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue (11th Cir. 1984)
Swift v. Taxation Division Director (New Jersey Tax Court 1982)
Martin v. United States (United States District Court for the Middle District of Georgia 1971)

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:

This is a tax refund case in which taxpayers appeal from the decision below. *41 The facts relevant to this appeal are set out fully in the opinion of the district court. Barham v. United States, M.D. Ga.1969, 301 F.Supp. 43.

Two issues were presented to the district court. The court in its opinion denominated these issues as the “capital gains issue” and the “tree farm expense issue.” Only one of these issues — -the capital gains issue — is before us on this appeal.

Concluding that the district court correctly decided this issue, we affirm the judgment below on the basis of the district court’s opinion.

Affirmed.

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