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UNITED STATES v. SMITH

Nos. 25623, 26135.

418 F.2d 589 (1969)

UNITED STATES of America, Appellant, v. Philip K. SMITH et al., Appellees. UNITED STATES of America, Appellant, v. McIVER & SMITH FABRICATORS, INC., Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied October 16, 1969.

Further Rehearing Denied November 17, 1969.

Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Richard C. Pugh, Acting Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Harry Marselli, William A. Friedlander, Robert J. Campbell, Attys., Dept. of Justice, Washington, D. C., John O. Jones, Atty., Tax Division, Dept. of Justice, Fort Worth, Tex., Morton L. Susman, U. S. Atty., Frank C. Cooksey, James R. Gough, Asst. U. S. Attys., Houston, Tex., for appellant.

Joseph H. Reynolds, Henry A. Sauer, Jr., Reynolds, White, Allen & Cook, Houston, Tex., for appellees.

Before THORNBERRY and SIMPSON, Circuit Judges, and CASSIBRY, District Judge.

SIMPSON, Circuit Judge:

The facts involved in these income tax refund cases were comprehensively delineated in the district court's memorandum opinion, Smith v. United States, S. D.Tex.1967, 266 F.Supp. 814. Our additional outline of the background is therefore brief.

The government's appeal arises from consolidated refund suits seeking the recovery of 1957 income taxes. One suit was instituted by McIver & Smith Fabricators...

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