Case Name: Rodney A. GOODLING and Mrs. Lillian M. Goodling, Appellants, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1968-05-28
Citations: 393 F.2d 933
Docket Number: No. 24458
Parties: Rodney A. GOODLING and Mrs. Lillian M. Goodling, Appellants, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 393
Pages: 933–933

Head Matter:
Rodney A. GOODLING and Mrs. Lillian M. Goodling, Appellants, v. UNITED STATES of America, Appellee.
No. 24458.
United States Court of Appeals Fifth Circuit.
May 28, 1968.
Roland J. Mestayer, Jr., Pascagoula, Miss., Thomas R. Ward, Meridian, Miss., for appellants.
Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Donald Williamson, Robert H. Solomon, Attys., Dept, of Justice, Washington, D. C., Robert E. Hauberg, U. S. Atty., Jackson, Miss., for appellee.
Before JONES, WISDOM and DYER, Circuit Judges.

Opinion:
PER CURIAM:
The appellant and his wife brought an action against the United States to recover an alleged overpayment of income tax. The United States eounter-claimed for the recovery of additional taxes. The district court entered judgment for the United States. The factual situation which gave rise to the controversy and the conclusions of the district court in reaching its decision are set forth in its opinion. Goodling v. United States, S.D.Miss., 1966, 267 F.Supp. 724. This Court is in agreement with the decision made by the district court and its judgment is
Affirmed.