U.S. Court of Appeals for the Fifth Circuit, 1973

Butler v. Phinney

U.S. Court of Appeals for the Fifth Circuit · Decided February 9, 1973

474 F.2d 616; 31 A.F.T.R.2d (RIA) 73 (Federal Reporter, Second Series)

Counsel

J. Edwin Smith, Houston, Tex., for plaintiff-appellant., Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Tax Div., Dept, of Justice, Washington, D. C., Anthony J. P. Farris, U. S. Atty., Houston, Tex., for defendant-appellee.

Cases that cite this one

1 later published case cites this decision.

Robert J. Butler v. Robert L. Phinney, District Director, Internal Revenue Service (5th Cir. 1973)

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 of the district court, 330 F.Supp. 596, is vacated and the ease is remanded for further consideration in the light of Lucia v. United States of America et al., 5th Cir. 1973, 474 F.2d 565.

Vacated and remanded with directions.

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