Case Name: UNITED STATES of America, and William P. Bushmiaer, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. B. B. SIGELBAUM, Respondent-Appellant
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1971-01-14
Citations: 435 F.2d 1313
Docket Number: No. 29766
Parties: UNITED STATES of America, and William P. Bushmiaer, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. B. B. SIGELBAUM, Respondent-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 435
Pages: 1313–1313

Head Matter:
UNITED STATES of America, and William P. Bushmiaer, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. B. B. SIGELBAUM, Respondent-Appellant.
No. 29766.
United States Court of Appeals, Fifth Circuit.
Jan. 14, 1971.
Rehearing Denied Feb. 18, 1971.
E. David Rosen, Miami, Fla., for appellant.
Lavinia Redd, Asst. U. S. Atty., Miami, Fla., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, John M. Brant, Meyer Rothwacks, Attys., Tax Division, Department of Justice, Washington, D. C., Robert W. Rust, U. S. Atty., of counsel, for appellees.
Before JOHN R. BROWN, Chief Judge, and TUTTLE and GODBOLD, Circuit Judges.

Opinion:
PER CURIAM:
The judgment of the trial court is affirmed. Venn v. United States, 400 F.2d 207, 5 Cir., 1968; United States v. Roundtree, 420 F.2d 845, 5 Cir., 1969,
The stay order entered by the trial court staying the effect of its judgment of April 16, 1970, is hereby vacated.