PATTERSON v. HIGHTOWER

No. 16527.

245 F.2d 765 (1957)

George D. PATTERSON, District Director of Internal Revenue for the District of Alabama, Appellant, v. C. B. HIGHTOWER, Jr., and Martha T. Hightower, Appellees. C. B. HIGHTOWER, Jr., and Martha T. Hightower, Appellants, v. George D. PATTERSON, District Director of Internal Revenue for the District of Alabama, Appellee.

United States Court of Appeals Fifth Circuit.

June 28, 1957.


Attorney(s) appearing for the Case

Walter Akerman, Jr., Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Kenneth E. Levin, Melva M. Graney, Ellis N. Slack, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., W. L. Longshore, U. S. Atty., Birmingham, Ala., for appellant.

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

Before RIVES, JONES and BROWN, Circuit Judges.


JONES, Circuit Judge.

The evidentiary facts which present the question we are to decide are neither complex nor conflicting. The case involves the Federal income tax liability of C. B. Hightower, Jr. and Martha T. Hightower, husband and wife, for the years 1950, 1951 and 1952, for which they filed joint returns. All the questioned income was produced by the husband. In our further references he will usually be called the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases