UNITED STATES v. PEEBLES

No. 20254.

331 F.2d 955 (1964)

UNITED STATES of America, Appellant, v. E. B. PEEBLES, Jr., and Lee Baldwin Peebles, Appellees.

United States Court of Appeals Fifth Circuit.

Rehearing Denied July 29, 1964.


Attorney(s) appearing for the Case

Vernol R. Jansen, Jr., U. S. Atty., Mobile, Ala., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., David O. Walter, Ralph A. Muoio, Attys., Dept. of Justice, Washington, D. C., for appellant.

Marshall J. DeMouy, Mobile, Ala., by Armbrecht, Jackson, McConnell & DeMouy, Mobile, Ala., for appellee.

Before RIVES, WISDOM and GEWIN, Circuit Judges.


WISDOM, Circuit Judge.

This is a companion case to United States v. Johnson, 5 Cir., 331 F.2d 943. The facts in this case are slightly different from the facts in Johnson, but the issue is the same. The issue is whether the lump-sum distribution the taxpayer received upon termination of an employees' pension plan was paid to him on account of his "separation from the service" of his employer. For the reasons given in Johnson, we hold...

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