Case Name: Edward A. JACOBS, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1968-02-28
Citations: 390 F.2d 877
Docket Number: No. 17634
Parties: Edward A. JACOBS, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 390
Pages: 877–878

Head Matter:
Edward A. JACOBS, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
No. 17634.
United States Court of Appeals Sixth Circuit.
Feb. 28, 1968.
Stuart A. Smith, Department of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Attorneys, Department of Justice, Washington, D. C., on the brief; Robert M. Draper, U. S. Atty., E. Win-ther McCroom, Asst. U. S. Atty., Cincinnati, Ohio, of counsel, for appellant.
George E. Fee, Cincinnati, Ohio, Henry H. Hersch, James J. Ryan, Cincinnati, Ohio, on the brief, for appellee.
Before McCREE and COMBS, Circuit Judges, and McALLISTER, Senior Circuit Judge.

Opinion:
ORDER.
This is an appeal from a judgment of the District Court in favor of appellee in a tax refund suit. Upon consideration, it is ordered that the judgment of the District Court be, and hereby is, affirmed for the reasons set forth in that Court's opinion, 280 F.Supp. 437.