Case Name: M. Pickett MYERS, III, and Elizabeth Myers, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1973-01-05
Citations: 469 F.2d 1393
Docket Number: No. 72-2360
Parties: M. Pickett MYERS, III, and Elizabeth Myers, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 469
Pages: 1393–1393

Head Matter:
M. Pickett MYERS, III, and Elizabeth Myers, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
No. 72-2360.
United States Court of Appeals, Fifth Circuit.
Jan. 5, 1973.
Rehearing Denied Jan. 31, 1973.
Pascol J. Townsend, Jr., Drew, Miss., C. S. Tindall, Jr., Greenville, Miss., for plaintiffs-appellants.
H. M. Ray, U. S. Atty., Oxford, Miss., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept of Justice, Jack D. Warren, Atty., Tax Div., Refund Trial Section, Ann E. Belanger, Atty., Tax Div., Dept, of Justice, Washington, D. C., for defendant-appellee.
Before GODBOLD, DYER and CLARK, Circuit Judges.

Opinion:
PER CURIAM:
We affirm on the opinion of the District Court, Myers v. United States, 345 F.Supp. 197 (N.D.Miss.1972).