PATTERSON v. BELCHER

No. 18925.

302 F.2d 289 (1962)

George D. PATTERSON, District Director of Internal Revenue, Appellant, v. W. A. BELCHER et al., Appellees. James R. ABERNATHY, Jr., and Mary Belcher Abernathy, Appellants, v. George D. PATTERSON, District Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

April 19, 1962.


Attorney(s) appearing for the Case

Sharon L. King, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., W. L. Longshore, U. S. Atty., Birmingham, Ala., Meyer Rothwacks, Robert N. Anderson. Attys., Dept. of Justice, Washington, D. C., Macon L. Weaver, U. S. Atty., Malcolm L. Tanner, Asst. U. S. Atty., for appellant.

Erle Pettus, Jr., Al. G. Rives, Birmingham, Ala., for appellees, Rives, Peterson, Pettus & Conway, Birmingham, Ala., of counsel.

Before RIVES and WISDOM, Circuit Judges, and CARSWELL, District Judge.


CARSWELL, District Judge.

Seven actions were instituted in the District Court wherein the plaintiffs sought income tax refunds for taxes allegedly overpaid. The Director of Internal Revenue appeals from adverse findings of fact and conclusions of law. In cross appeal filed by two of the plaintiffs, in one case, there is an attack on the verdict of the jury and upon the refusal of the court to grant directed verdict for the plaintiffs. The questions presented by 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