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DAUGETTE v. PATTERSON

No. 16485.

250 F.2d 753 (1957)

F. R. DAUGETTE, and F. R. Daugette and Mary E. Daugette, Appellants, v. George D. PATTERSON, District Director of Internal Revenue, for District of Alabama, Appellee.

United States Court of Appeals Fifth Circuit.

Certiorari Denied March 10, 1958.

Attorney(s) appearing for the Case

William S. Pritchard, Winston B. McCall, Birmingham, Ala., Pritchard, McCall & Jones, Birmingham, Ala., of counsel, for appellant.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty., Sheldon I. Fink, Washington, D. C., W. L. Longshore, U. S. Atty., Birmingham, Ala., Robert N. Anderson, Attorney, Department of Justice, Washington, D. C., Malcolm L. Tanner, Asst. U. S. Atty., Birmingham, Ala., for appellee.

Before RIVES, JONES and BROWN, Circuit Judges.

Certiorari Denied March 10, 1958. See 78 S.Ct. 561.

JONES, Circuit Judge.

In an action for a Federal income tax refund brought by the appellant taxpayers against the District Director of Internal Revenue, the district court directed a verdict for the Government. F. R. Daugette was engaged in the construction and building business. Out of this business arose the transactions which give rise to this controversy. His wife, Mary E. Daugette, was a plaintiff in...

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