Case ID: f2d_328/html/0621-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Dr. George B. CROZAT, Appellant, v. UNITED STATES of America and Chester Usry, District Director of Internal Revenue, Appellees.
    No. 20376.
    United States Court of Appeals Fifth Circuit.
    March 4, 1964.
    Leon D. Hubert, Jr., Vincent T. Lo-Coco, Hubert, Baldwin & Zibilich, New Orleans, La., for appellant.
    Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Dept, of Justice, Washington, D. C., Louis C. LaCour, U. S. Atty., Peter E. Duffy, Asst. U. S. Atty., New Orleans, La., Joseph Howard, Burton Berkley, Richard M. Roberts, Attys., Tax Div., Dept, of Justice, Washington, D. C., for appellees.
    Before MAGRUDER, JONES and GEWIN, Circuit Judges.
    
      
       Senior Circuit Judge of the First Circuit, sitting by designation.
    
   PER CURIAM.

The motion of the appellees to affirm the order of the District Court is granted and the judgment is affirmed. Reisman v. Caplin, 375 U.S. 440, 84 S.Ct. 508, 11 L.Ed.2d 459.