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CHARBONNET v. UNITED STATES

No. 71-1648.

455 F.2d 1195 (1972)

Clayton J. CHARBONNET and Adelaide Tutt, wife of Clayton J. Charbonnet, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied March 15, 1972.

Attorney(s) appearing for the Case

Henry P. Dart, III, New Orleans, La., for plaintiffs-appellants.

Gerald J. Gallinghouse, U. S. Atty., Claude J. Aucoin, Jr., Asst. U. S. Atty., New Orleans, La., Fred B. Ugast, Acting Asst. Atty. Gen., Gilbert E. Andrews, William A. Friedlander, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before BELL, AINSWORTH and GODBOLD, Circuit Judges.

GODBOLD, Circuit Judge:

This tax refund suit arises as a result of the Commissioner's having, by regulation, woven into the fabric of the investment tax credit and credit recapture provisions of the Internal Revenue Code the threads of the Code's Subchapter S provisions. After examining the regulations which are the Commissioner's handiwork, we agree with the District Court's conclusion 320 F.Supp. 874, that

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