Case Name: HILLCREST GOLF AND COUNTRY CLUB, Appellant, v. George PATTERSON, District Director of Internal Revenue for the State of Alabama, Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1964-04-15
Citations: 330 F.2d 613
Docket Number: No. 21003
Parties: HILLCREST GOLF AND COUNTRY CLUB, Appellant, v. George PATTERSON, District Director of Internal Revenue for the State of Alabama, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 330
Pages: 613–614

Head Matter:
HILLCREST GOLF AND COUNTRY CLUB, Appellant, v. George PATTERSON, District Director of Internal Revenue for the State of Alabama, Appellee.
No. 21003.
United States Court of Appeals Fifth Circuit.
April 15, 1964.
Harold I. Apolinsky, E. M. Friend, Jr., Alfred Swedlaw, Sirote, Permutt, Friend & Friedman, Leader, Tenenbaum, Perrine & Swedlaw, Birmingham, Ala., for appellant.
Ralph A. Muoio, Donald W. Williamson, Jr., Robert N. Anderson, Attys., Tax Div., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Dept. of Justice, Washington, D. C., Macon L. Weaver, U. S. Atty., Birmingham, Ala., E. Ray Acton, Asst. U. S. Atty., for respondent.
Before RIVES and JONES, Circuit Judges, and BOOTLE, District Judge.

Opinion:
PER CURIAM.
We agree with the opinion of the district court reported at 217 F.Supp. 176. Its judgment is therefore
Affirmed.