Case Name: Dr. George B. CROZAT, Appellant, v. UNITED STATES of America and Chester Usry, District Director of Internal Revenue, Appellees
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1964-03-04
Citations: 328 F.2d 621
Docket Number: No. 20376
Parties: Dr. George B. CROZAT, Appellant, v. UNITED STATES of America and Chester Usry, District Director of Internal Revenue, Appellees.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 328
Pages: 621–621

Head Matter:
Dr. George B. CROZAT, Appellant, v. UNITED STATES of America and Chester Usry, District Director of Internal Revenue, Appellees.
No. 20376.
United States Court of Appeals Fifth Circuit.
March 4, 1964.
Leon D. Hubert, Jr., Vincent T. Lo-Coco, Hubert, Baldwin & Zibilich, New Orleans, La., for appellant.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Dept, of Justice, Washington, D. C., Louis C. LaCour, U. S. Atty., Peter E. Duffy, Asst. U. S. Atty., New Orleans, La., Joseph Howard, Burton Berkley, Richard M. Roberts, Attys., Tax Div., Dept, of Justice, Washington, D. C., for appellees.
Before MAGRUDER, JONES and GEWIN, Circuit Judges.
Senior Circuit Judge of the First Circuit, sitting by designation.

Opinion:
PER CURIAM.
The motion of the appellees to affirm the order of the District Court is granted and the judgment is affirmed. Reisman v. Caplin, 375 U.S. 440, 84 S.Ct. 508, 11 L.Ed.2d 459.