Case Name: Ed. G. BARHAM and Martha F. Barham, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1970-07-16
Citations: 429 F.2d 40
Docket Number: No. 28529
Parties: Ed. G. BARHAM and Martha F. Barham, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
Judges: Before JOHN R. BROWN, Chief Judge, and GOLDBERG and CLARK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 429
Pages: 40–41

Head Matter:
Ed. G. BARHAM and Martha F. Barham, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
No. 28529.
United States Court of Appeals, Fifth Circuit.
July 16, 1970.
R. Lamar Moore, Moultrie, Ga., for appellants.
Walker P. Johnson, U. S. Atty., Macon, Ga., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Meyer Rothwacks, Issie L. Jenkins, Attys., Tax Div., Dept, of Justice, Washington, D. C., for appellee.
Before JOHN R. BROWN, Chief Judge, and GOLDBERG and CLARK, Circuit Judges.

Opinion:
PER CURIAM:
This is a tax refund case in which taxpayers appeal from the decision below. The facts relevant to this appeal are set out fully in the opinion of the district court. Barham v. United States, M.D. Ga.1969, 301 F.Supp. 43.
Two issues were presented to the district court. The court in its opinion denominated these issues as the "capital gains issue" and the "tree farm expense issue." Only one of these issues — -the capital gains issue — is before us on this appeal.
Concluding that the district court correctly decided this issue, we affirm the judgment below on the basis of the district court's opinion.
Affirmed.