Case Name: B & L FARMS CO. et al., Appellant, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1966-12-01
Citations: 368 F.2d 571
Docket Number: No. 22540
Parties: B & L FARMS CO. et al., Appellant, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 368
Pages: 571–572

Head Matter:
B & L FARMS CO. et al., Appellant, v. UNITED STATES of America, Appellee.
No. 22540.
United States Court of Appeals Fifth Circuit.
Dec. 1, 1966.
Rehearing Denied Feb. 15, 1967.
W. G. Ward, Miami, Fla., Edwin L. Hubbard, Weyman Hickey, Hubbard & Hickey, Coral Gables, Fla., for appellant.
Louis F. Oberdorfer, Asst. Atty. Gen., Wash., D. C., Lee A. Jackson, Atty., Dept, of Justice, Washington, D. C., William A. Meadows, Jr., U. S. Atty., Alfred E. Sapp, Asst. U. S. Atty., Miami, Fla., John B. Jones, Jr., Acting Asst. Atty. Gen., Edward I. Heilbronner, I. Henry Kutz, Attys., Dept, of Justice, Washington, D. C. , for appellee.
Before PHILLIPS, JONES and BROWN, Circuit Judges.
Senior Judge, Tenth Circuit, sitting by designation.

Opinion:
PER CURIAM:
The facts of the suit for a tax refund from which this appeal stems are set forth in the opinion of the district court. B & L Farms Co. v. United States, 238 F.Supp. 407. The conclusions reached by the district court are correct and its judgment is free from error. That judgment is affirmed.