Case Name: In re William Robert KOEHLER and Camille Parrish Koehler, Bankrupts. William Robert KOEHLER and Camille Parrish Koehler, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1980-06-20
Citations: 619 F.2d 548
Docket Number: No. 78-3518
Parties: In re William Robert KOEHLER and Camille Parrish Koehler, Bankrupts. William Robert KOEHLER and Camille Parrish Koehler, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
Judges: Before BROWN, AINSWORTH and FRANK M. JOHNSON, Jr., Circuit Judges.
Reporter: West's Bankruptcy Reporter
Volume: 4
Pages: 548–553

Head Matter:
In re William Robert KOEHLER and Camille Parrish Koehler, Bankrupts. William Robert KOEHLER and Camille Parrish Koehler, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
No. 78-3518.
United States Court of Appeals, Fifth Circuit.
June 20, 1980.
Marilyn Phelan, Harold Phelan, Level-land, Tex., for plaintiffs-appellants.
M. Carr Ferguson, Asst. Atty. Gen., Tax Div., Dept, of Justice, Gilbert E. Andrews, Chief, App. Sect., Karl Schmeidler, Joan I. Oppenheimer, Washington, D. C., for defendant-appellee.
Before BROWN, AINSWORTH and FRANK M. JOHNSON, Jr., Circuit Judges.

Opinion:
PER CURIAM:
Affirmed on the basis of the opinion of District Judge Halbert 0. Woodward dated September 28, 1978.
AFFIRMED.
A copy of the opinion is attached as an appendix.