Opinion ID: 266858
Heading Depth: 1
Heading Rank: 1

Heading: L. VAN ZANDT and Ruth B. Van Zandt, Petitioners,v.COMMISSIONER OF INTERNAL REVENUE, Respondent.

Text: No. 21233. United States Court of Appeals Fifth Circuit. Feb. 12, 1965. R. B. Cannon, Fort Worth, Tex. (Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel), for appellants. Crombie J. D. Garrett, Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Dept. of Justice, Shelson D. Cohen, Chief Counsel, IRS, H. S. Vandervort, Atty., IRS, Gilbert E. Andrews and Frederick E. Youngman, Attys., Dept. of Justice, Washington, D.C., for respondent. Before TUTTLE, Chief Judge, and BROWN and GEWIN, Circuit Judges.