DAVIS v. BIRDSONG

No. 18047.

275 F.2d 113 (1960)

Dalmon DAVIS, District Director of Internal Revenue, and I. W. Spillers, Revenue Officer, Appellants, v. Mrs. Bertha S. BIRDSONG, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied March 30, 1960.


Attorney(s) appearing for the Case

Joseph Kovner, Atty., D. of J., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., D. of J., Frank O. Evans, U. S. Atty., Floyd M. Buford, Asst. U. S. Atty., Macon, Ga., Lee A. Jackson, A. F. Prescott, Attorneys, Department of Justice, Washington, D. C., for appellants.

Eugene A. Epting, Athens, Ga., Erwin, Nix, Birchmore & Epting, Athens, Ga., for appellee.

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


TUTTLE, Circuit Judge.

This is an appeal from an order of the trial court granting a temporary injunction against the collection of federal taxes. The jurisdiction of this Court rests on the provisions of 28 U.S.C.A. § 1292(1). The appellee agrees with the statement of facts recited in the government's brief. Succinctly stated the facts are:

The appellee, Mrs. Birdsong is the widow of Henry W. Birdsong, deceased, who died in the year 1944. On April 10...

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