Case Name: P. H. WELDER and Katie Welder, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1972-07-26
Citations: 461 F.2d 1269
Docket Number: No. 71-3244
Parties: P. H. WELDER and Katie Welder, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 461
Pages: 1269–1269

Head Matter:
P. H. WELDER and Katie Welder, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.
No. 71-3244.
United States Court of Appeals, Fifth Circuit.
July 26, 1972.
Anthony J. P. Farris, U. S. Atty., Houston, Tex., Fred B. Ugast, Deputy Asst. Atty. Gen., Meyer Rothwaeks, Scott P. Crampton, Asst. Atty. Gen., William S. Estabrook, Richard W. Perkins, Attys. Tax Division, Dept, of Justice, Washington, D. C., for defendant-appellant; Theodore W. Pinson, Asst. U. S. Atty., of counsel.
Richard Henderson, Frank Guittard, Victoria, Tex., Robert K. Sands, 0. Jan Tyler, Sands, Tyler & Trimble, Dallas, Tex., Guittard, Henderson, Jones & Lewis, Victoria, Tex., for plaintiffs-appel-lees.
Before BELL, GOLDBERG, and RO-NEY, Circuit Judges.

Opinion:
PER CURIAM:
Being in complete agreement with the reasoning and analysis of the distinguished trial judge, Welder v. United States, S.D.Tex.1971, 329 F.Supp. 739, the judgment of the district court is affirmed.
Affirmed.