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...

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