ED. G. BARHAM AND MARTHA F. BARHAM, PLAINTIFFS-APPELLANTS,
v.
UNITED STATES OF AMERICA, DEFENDANT-APPELLEE
ED. G. BARHAM AND MARTHA F. BARHAM, PLAINTIFFS-APPELLANTS,
UNITED STATES OF AMERICA, DEFENDANT-APPELLEE
429 F.2d 40
Court of Appeals for the Fifth Circuit (1970)
Negative Treatment
Cited by 6 cases
Opinion of the Court
PER CURIAM:
This is a tax refund case in which taxpayers appeal from the decision below. The facts relevant to this appeal are set out fully in the opinion of the district court. Barham v. United States, M.D. Ga.1969, 301 F.Supp. 43.
Two issues were presented to the district court. The court in its opinion denominated these issues as the “capital gains issue” and the “tree farm expense issue.” Only one of these issues — -the capital gains issue — is before us on this appeal.
Concluding that the district court correctly decided this issue, we affirm the judgment below on the basis of the district court’s opinion.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
E.A. Brannen and Frances K. Brannen v. Commissioner OF Internal Revenue, 722 F.2d 695 (11th Cir. 1984)
-
Tallal v. Commissioner OF Internal Revenue, 778 F.2d 275 (5th Cir. 1985)
-
Campbell v. United States, 813 F.2d 694 (5th Cir. 1987)