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KEETER v. UNITED STATES

No. 71-2644.

461 F.2d 714 (1972)

P. C. KEETER, as Executor of the Estate of Bessie Love Shaw, Deceased (Aden Keeter, appointed administrator de Bonis Non of the estate of Bessie Love Shaw, deceased, be substituted in the place and stead of P. C. Keeter, deceased), Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

April 14, 1972.

Attorney(s) appearing for the Case

William H. Stafford, Jr., U. S. Atty., Clinton Ashmore, Asst. U. S. Atty., Tallahassee, Fla., James Stabler, Atty., Fred B. Ugast, Asst. Atty. Gen., Meyer Rothwacks, Gilbert Andrews, William S. Estabrook, III, Loring W. Post, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Thomas C. O'Bannon, Jacksonville, Fla., Louis O. Gravely, Jr., Ocala, Fla., for plaintiff-appellee.

Before JOHN R. BROWN, Chief Judge, and GOLDBERG and MORGAN, Circuit Judges.

GOLDBERG, Circuit Judge:

As with most tax disputes, the facts of this case are not in issue. We have before us only the correctness of the district court's legal conclusions. We often preach that taxation is practical and realistic. As we search for substance over form, once in a while our preachments become prattle in application as a "greyness" enters our decisions. But we find the government's claim here to be endowed with unusual pellucidity and the taxpayer's...

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