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DREW v. UNITED STATES

No. 75-2769.

551 F.2d 85 (1977)

Tom M. DREW and Justa Drew, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

April 25, 1977.

Attorney(s) appearing for the Case

P. Allan Port, Houston, Tex., for plaintiffs-appellants.

Edward B. McDonough, Jr., U. S. Atty., Helen M. Eversberg, Asst. U. S. Atty., Houston, Tex., Scott P. Crampton, Asst. Atty. Gen., Leonard J. Henzke, Jr., Atty., Tax Division, Dept. of Justice, Gilbert E. Andrews, Michael L. Paup, James E. Crowe, Jr., Appellate Section, Dept. of Justice, Washington, D. C., for defendant-appellee.

Before BROWN, Chief Judge, AINSWORTH, Circuit Judge, and JAMESON, District Judge.

AINSWORTH, Circuit Judge:

This is a suit for refund of federal income taxes in the sum of $2,189.66 paid by appellants Tom M. Drew and Justa Drew for the taxable years 1968, 1969 and 1970. In each of these years taxpayers excluded from their taxable income interest which had been paid on warrants from the Trinity River Authority [TRA], a governmental authority of the State of Texas. The basis of taxpayers' exclusion was Section 103(a) of the Internal Revenue Code...

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