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U.S. Court of Appeals for the Fifth Circuit, 1972

P. H. Welder and Katie Welder v. United States

P. H. Welder and Katie Welder v. United States
U.S. Court of Appeals for the Fifth Circuit · Decided July 26, 1972
461 F.2d 1269; 30 A.F.T.R.2d (RIA) 5263; 1972 U.S. App. LEXIS 8217 (Federal Reporter, Second Series)

P. H. Welder and Katie Welder v. United States

Opinion

461 F.2d 1269

72-2 USTC P 9628

P. H. WELDER and Katie Welder, Plaintiffs-Appellees,
v.
UNITED STATES of America, Defendant-Appellant.

No. 71-3244.

United States Court of Appeals,
Fifth Circuit.

July 26, 1972.

Anthony J. P. Farris, U. S. Atty., Houston, Tex., Fred B. Ugast, Deputy Asst. Atty. Gen., Meyer Rothwacks, Scott P. Crampton, Asst. Atty. Gen., William S. Estabrook, Richard W. Perkins, Attys. Tax Division, Dept. of Justice, Washington, D. C., for defendant-appellant; Theodore W. Pinson, Asst. U. S. Atty., of counsel.

Richard Henderson, Frank Guittard, Victoria, Tex., Robert K. Sands, O. Jan Tyler, Sands, Tyler & Trimble, Dallas, Tex., Guittard, Henderson, Jones & Lewis, Victoria, Tex., for plaintiffs-appellees.

Before BELL, GOLDBERG, and RONEY, Circuit Judges.

PER CURIAM:

1

Being in complete agreement with the reasoning and analysis of the distinguished trial judge, Welder v. United States, S.D.Tex.1971, 329 F.Supp. 739, the judgment of the district court is affirmed.

2

Affirmed.

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

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