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THOMPSON v. UNITED STATES

No. 20214.

332 F.2d 657 (1964)

I. W. THOMPSON, Individually and wife, Charlie Thompson, et al., Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

May 27, 1964.

Attorney(s) appearing for the Case

A. A. White, Houston, Tex., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Carolyn R. Just, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before HUTCHESON and BROWN, Circuit Judges, and SIMPSON, District Judge.

JOHN R. BROWN, Circuit Judge.

I. W. Thompson, his wife Charlie Thompson, and I. W. Thompson, as Trustee for Selected Minority Funds1 sued in the District Court to recover income taxes, penalties, and interest in the aggregate amount of $171,665.65, assessed against the Thompsons for the years 1952-1956 and collected by levy on the bank accounts of the Thompsons and Selected.2

On September 19, 1949,...

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