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WILLIAMS v. UNITED STATES

No. 15212.

219 F.2d 523 (1955)

H. O. WILLIAMS and Mrs. Ada L. Williams, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fifth Circuit.

February 11, 1955.

Attorney(s) appearing for the Case

Thomas Y. Minniece and Maurice F. Kahlmus, Meridian, Miss., for appellants.

Robert B. Ross, Ellis N. Slack, Grant W. Wiprud, Sp. Assts. to Atty. Gen., Dept. of Justice, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Edwin R. Holmes, Jr., Asst. U. S. Atty., Robert E. Hauberg, U. S. Atty., Jackson, Miss., for appellee.

Before HUTCHESON, Chief Judge, and RIVES and TUTTLE, Circuit Judges.

HUTCHESON, Chief Judge.

The suit was for the refund of income taxes for the year 1947, which the plaintiffs alleged had been overpaid by them.

The claim was that plaintiffs had correctly reported on the installment basis, as provided in Sec. 44(b), I.R.C.,1 the capital gain received from a timber sale in 1947, and the commissioner had incorrectly required the whole of the gain to be included as income in that year.

The...

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