Opinion ID: 278289
Heading Depth: 1
Heading Rank: 1

Heading: Hal MILLSAP, Jr., and Frances Millsap, Petitioners,v.COMMISSIONER OF INTERNAL REVENUE, Respondent.

Text: No. 18803. United States Court of Appeals Eighth Circuit. January 2, 1968. Richard M. Webster, of Myers, Webster & Perry, Webb City, Mo., for petitioners, William C. Myers, Jr., Webb City, Mo., same firm, filed brief for petitioners. Robert I. Waxman, Atty., Dept. of Justice, Washington, D. C., for respondent, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, and David O. Walter, Attys., Dept of Justice, Washington, D. C., on the brief. Before VAN OOSTERHOUT, MEHAFFY and HEANEY, Circuit Judges.