HELIS v. USRY

No. 73-3270.

496 F.2d 1319 (1974)

Mrs. William Betty HELIS, Plaintiff-Appellee, v. Chester A. USRY, District Director of Internal Revenue, New Orleans District, Defendant-Appellant. William G. HELIS, Jr., and Venus D. Helis, Plaintiffs-Appellees, v. Chester A USRY, District Director of Internal Revenue, New Orleans District, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

July 15, 1974.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Jack D. Warren, Meyer Rothwacks, Attys. Tax. Div., Dept. of Justice, Washington, D. C., Michaelle F. Pitard, Asst. U. S. Atty., Gerald J. Gallinghouse, U. S. Atty., New Orleans, La., Jane M. Edmisten, Paul M. Ginsburg, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Gibbons Burke, James G. Burke, Jr., David A. Kerstein, Morris Wright, Harry McCall, Jr., New Orleans, La., for plaintiffs-appellees.

Before DYER and MORGAN, Circuit Judges, and KRAFT, Sr., District Judge.


PER CURIAM:

On a previous appeal by the government1 from adverse judgments in two tax refund suits,2 we affirmed the District Court on all issues except the issue of whether the partnership of Mrs. William (Betty) Helis, Sr., and her son, William G. Helis, Jr., known as Helis European Operations, had met their burden of demonstrating that certain claimed expenses were deductible.

On remand we directed...

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