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BROWN v. UNITED STATES

No. 29208.

434 F.2d 1065 (1970)

E. W. BROWN, Jr. and Elizabeth S. Brown, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

November 3, 1970.

Attorney(s) appearing for the Case

Jerry A. Wells, Atty., Tax Division, U. S. Department of Justice, Fort Worth, Tex., Johnnie M. Walters, Asst. Atty. Gen., Fred B. Ugast, Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div. U. S. Dept. of Justice, Washington, D. C., A. Roby Harden, U. S. Atty., Tyler, Tex., Daniel B. Rosenbaum, William A. Friedlander, Attys., Dept. of Justice, Washington, D. C., for defendant-appellant.

Tanner T. Hunt, Jr., Peter Wells, Wells, Duncan, Beard, Greenberg & Hunt, Beaumont, Tex., for plaintiffs-appellees E. W. Brown, Jr. and Elizabeth S. Brown.

Before GEWIN, MORGAN and ADAMS, Circuit Judges.

MORGAN, Circuit Judge:

The single question on this appeal by the government is whether the district court erred in holding that ad valorem property taxes attributable to income-producing properties need be deducted from gross income to arrive at adjusted gross income. We hold that the government's position should have been sustained and reverse.

The taxpayers, E. W. Brown, Jr., and Elizabeth S. Brown, husband and wife, filed a joint federal income tax return...

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