Case Name: Robert J. BUTLER, Plaintiff-Appellant, v. Robert L. PHINNEY, District Director, Internal Revenue Service, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1973-02-09
Citations: 474 F.2d 616
Docket Number: No. 71-2046
Parties: Robert J. BUTLER, Plaintiff-Appellant, v. Robert L. PHINNEY, District Director, Internal Revenue Service, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 474
Pages: 616–616

Head Matter:
Robert J. BUTLER, Plaintiff-Appellant, v. Robert L. PHINNEY, District Director, Internal Revenue Service, Defendant-Appellee.
No. 71-2046.
Summary Calendar.
United States Court of Appeals, Fifth Circuit.
Feb. 9, 1973.
Rehearing Denied March 7, 1973.
J. Edwin Smith, Houston, Tex., for plaintiff-appellant.
Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Tax Div., Dept, of Justice, Washington, D. C., Anthony J. P. Farris, U. S. Atty., Houston, Tex., for defendant-appellee.
Before THORNBERRY, MORGAN and CLARK, Circuit'Judges.
Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Company of New York et al., 5 Cir. 1970, 431 F.2d 409, Part I.

Opinion:
PER CURIAM:
The judgment of the district court, 330 F.Supp. 596, is vacated and the ease is remanded for further consideration in the light of Lucia v. United States of America et al., 5th Cir. 1973, 474 F.2d 565.
Vacated and remanded with directions.