Case Name: EL PASO NATIONAL BANK, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1972-01-12
Citations: 453 F.2d 1313
Docket Number: No. 71-2564
Parties: EL PASO NATIONAL BANK, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 453
Pages: 1313–1313

Head Matter:
EL PASO NATIONAL BANK, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
No. 71-2564
Summary Calendar.
United States Court of Appeals, Fifth Circuit.
Jan. 12, 1972.
William T. Kirk, Jr., El Paso, Tex., for plaintiff-appellant.
Seagal V. Wheatley, U. S. Atty., San Antonio, Tex., Ralph E. Harris, Asst. U. S. Atty., El Paso, Tex., William W. Guild, Atty., Tax Div., Dept. of Justice, Fort Worth, Tex., Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, Robert S. Watkins, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee; William S. Sessions, U. S. Atty., of counsel.
Before BELL, AINSWORTH and GODBOLD, Circuit Judges.
Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York et al., 5 Cir., 1970, 431 F.2d 409, Part I.

Opinion:
PER CURIAM:
The judgment of the district court is affirmed on the memorandum opinion of the district court. El Paso National Bank v. United States of America, W.D.Tex., 1971, 335 F.Supp. 490.
Affirmed.