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STERLING v. UNITED STATES

No. 20502.

325 F.2d 236 (1963)

Walter G. STERLING and Ruth E. Sterling, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

November 26, 1963.

Attorney(s) appearing for the Case

Virgil Childress, Houston, Tex., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Woodrow B. Seals, U. S. Atty., Houston, Tex., Harry Baum, Michael I. Smith, Robert A. Bernstein, Attys., Dept. of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks, Department of Justice, Washington, D. C., James R. Gough, Asst. U. S. Atty., for appellee.

Before HUTCHESON and GEWIN, Circuit Judges, and HOOPER, District Judge.

HUTCHESON, Circuit Judge.

This is an appeal from the judgment of the District Court for the Southern District of Texas in a suit for refund of income taxes. For the reasons hereafter stated we reverse the judgment.

The district court's findings appear in 214 F.Supp. 831. Section 402(a) (2) of the Internal Revenue Code of 1954 essentially provides that distribution from an exempt trust paid on account of the employee's...

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