UNITED STATES v. BRITT

No. 20968.

335 F.2d 907 (1964)

UNITED STATES of America, Appellant, v. Mrs. Edna BRITT, Appellee.

United States Court of Appeals Fifth Circuit.

August 12, 1964.


Attorney(s) appearing for the Case

Robert E. Hauberg, U. S. Atty., Jackson, Miss., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Stephen Wolfberg, Frank I. Goodman, Attys., Dept. of Justice, Washington, D. C., for appellant.

James Leon Young, Young & Young, Jackson, Miss., for appellee.

Before TUTTLE, Chief Judge, and POPE and BROWN, Circuit Judges.


POPE, Circuit Judge.

This case involves a dispute over the taxability as income of certain funds involved in small loan transactions in Mississippi. A deficiency letter had been issued to taxpayer, the deceased husband of plaintiff Edna Britt, and he had paid the deficiency. His widow sues to recover that amount.

The small loan business in Mississippi is regulated by the Small Loan Regulatory Act, Miss.Laws (1958), c. 170; 4A Miss.Laws Anno. Sec. 5591-01 et...

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