Case Name: JOSE ESCALANTE & COMPANY, Appellant, v. Rufus W. FONTENOT, Acting Collector of Internal Revenue, Appellee; PHIL D. MAYER & SON, Ltd., Appellant, v. SAME; M. TRELLES & COMPANY, Appellant, v. SAME; STONEWALL COTTON MILLS, Inc., Appellant, v. Eugene FLY, Collector of Internal Revenue, Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1936-01-31
Citations: 80 F.2d 1013
Docket Number: Nos. 7883-7885, 7897
Parties: JOSE ESCALANTE & COMPANY, Appellant, v. Rufus W. FONTENOT, Acting Collect- or of Internal Revenue, Appellee. PHIL D. MAYER & SON, Ltd., Appellant, v. SAME. M. TRELLES & COMPANY, Appellant, v. SAME. STONEWALL COTTON MILLS, Inc., Appellant, v. Eugene FLY, Collector of Internal Revenue, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 80
Pages: 1013–1013

Head Matter:
JOSE ESCALANTE & COMPANY, Appellant, v. Rufus W. FONTENOT, Acting Collect- or of Internal Revenue, Appellee. PHIL D. MAYER & SON, Ltd., Appellant, v. SAME. M. TRELLES & COMPANY, Appellant, v. SAME. STONEWALL COTTON MILLS, Inc., Appellant, v. Eugene FLY, Collector of Internal Revenue, Appellee.
Nos. 7883-7885, 7897.
Circuit Court of Appeals, Fifth Circuit
Jan. 31, 1936.
Eberhard P. Deutsch, of New Orleans, La., for appellant Jose Escalante & Co.
Leon S. Cahn, of New Orleans, La., for appellant Phil D. Mayer & Son.
John E. Jackson, of New Orleans, La., for appellant M. Trelles & Co.
Joseph B. Brennan, of Atlanta, Ga., for appellant Stonewall Cotton Mills.
Rene A. Viosca, U. S. Atty., of New Orleans, La., for appellee Fontenot.
R. M. Bourdeaux, U. S. Atty., of Meridian, Miss., Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst, to Atty. Gen., for 'appellee Fly.
Before SIBLEY, HUTCHESON, and WALKER, Circuit Judges.

Opinion:
PER CURIAM.
On the authority of United States v. Butler, Receiver, 56 S.Ct. 312, 80 L.Ed. -, decided January 6th, 1936, the judgments in the above numbered and entitled causes are hereby reversed with costs.