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UNITED STATES v. NELSON

No. 24476.

384 F.2d 924 (1967)

UNITED STATES of America, Appellant, v. George E. NELSON et al., Appellees.

United States Court of Appeals Fifth Circuit.

November 15, 1967.

Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Howard M. Koff, Robert N. Anderson, Harris Weinstein, Attys., Dept. of Justice, Washington, D. C., Vernol R. Jansen, Jr., U. S. Atty., Mobile, Ala., for appellant.

Vincent F. Kilborn, Mobile, Ala., Roland J. Mestayer, Jr., Pascagoula, Miss., for appellees.

Before COLEMAN and GOLDBERG, Circuit Judges, and HANNAY, District Judge.

PER CURIAM.

This case has been heard on the record, briefs of the parties, and oral argument. We are of the opinion that, as hereinafter modified, the Judgment of the Court below should be affirmed.

The opinion of the District Court is published at 260 F.Supp. 70. That Court held that the taxpayers did have the burden of showing the invalidity of the Commissioner's determination of tax liability. The controlling factual...

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