Case Name: UNITED STATES of America, Appellant, v. Elizabeth W. LARSON, Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1963-11-21
Citations: 324 F.2d 503
Docket Number: No. 20481
Parties: UNITED STATES of America, Appellant, v. Elizabeth W. LARSON, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 324
Pages: 503–503

Head Matter:
UNITED STATES of America, Appellant, v. Elizabeth W. LARSON, Appellee.
No. 20481.
United States Court of Appeals Fifth Circuit.
Nov. 21, 1963.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwaeks and Robert A. Bernstein, Attys., Dept, of Justice, Washington, D. C., Edith House, Asst. U. S. Atty., Miami, Fla., William A. Meadows, Jr., U. S. Atty., for appellant.
Robert F. O’Malley, Louis S. Bonsteel, Smathers & Thompson, Miami, Fla., for appellee.
Before TUTTLE, Chief Judge, JONES, Circuit Judge, and JOHNSON, District Judge.

Opinion:
PER CURIAM.
The record before us, we think, indicates that this case is controlled by Commissioner of Internal Revenue v. Lester, 366 U.S. 299, 81 S.Ct. 1343, 6 L. Ed.2d 306. The principle there stated requires a reversal here for the entry by the district court of a judgment for the United States.
Reversed and remanded.