UNITED STATES v. JOHNSON

No. 23911.

386 F.2d 824 (1967)

UNITED STATES of America, Appellant, v. John C. JOHNSON and Lillian F. Johnson, Appellees.

United States Court of Appeals Fifth Circuit.

December 6, 1967.


Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Richard C. Pugh, Acting Asst. Atty. Gen., Lee A. Jackson, Harold C. Wilkenfeld, Solomon L. Warhaftig, Ira M. Langer, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., Ben Hardeman, U. S. Atty., Montgomery, Ala., for appellant, J. O. Sentell, Asst. U. S. Atty., of counsel.

Robert D. Thorington, Henry B. Hardegree, Montgomery, Ala., for appellee.

Before RIVES, GOLDBERG and DYER, Circuit Judges.


DYER, Circuit Judge:

Appellee-taxpayer John C. Johnson1 was a civil service employee of the United States Bureau of Public Roads, Department of Commerce. In 1960 he was assigned to Iran for two years to work on the highway construction program arranged by a letter agreement between the United States and Iran. The United States had agreed to furnish necessary personnel, and had sole authority over hiring, firing and conditions of employment...

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