TONY M. SMITH AND NELLIE SMITH, PLAINTIFFS-APPELLEES,
v.
UNITED STATES OF AMERICA, DEFENDANT-APPELLANT
TONY M. SMITH AND NELLIE SMITH, PLAINTIFFS-APPELLEES,
UNITED STATES OF AMERICA, DEFENDANT-APPELLANT
543 F.2d 1155
Court of Appeals for the Fifth Circuit (1976)
Negative Treatment
Cited by 4 cases
Opinion of the Court
PER CURIAM:
Plaintiffs, a Mississippi highway patrolman and wife, sued for a refund of income taxes for 1972. The government included in income cash payments received by the husband to reimburse him for the cost of meals eaten while on duty. Plaintiffs claimed the payments were excludible under § 119 of the Internal Revenue Code of 1954. The district court granted a refund, relying on U. S. v. Barrett, 321 F. 2d 911 (C.A.5, 1963). The government concedes that Barrett controls unless reversed. We affirm on the basis of Barrett. Accord, U. S. v. Morelan, 356 F. 2d 199 (C.A.8, 1966); Keeton v. U. S., 383 F. 2d 429 (C.A.10,1967). Contra, Wilson v. U. S., 412 F. 2d 694 (C.A.1, 1969).
AFFIRMED.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Cent. Ill. Pub. Serv. Co. v. United States, 435 U.S. 21 (U.S. 1978)
-
Smith v. United States, 568 F.2d 357 (5th Cir. 1978)
Authorities Cited
- United States v. Morelan, 356 F.2d 199 (8th Cir. 1966)
- United States v. Barrett, 321 F.2d 911 (5th Cir. 1963)
- Wilson v. United States, 412 F.2d 694 (1st Cir. 1969)
- United States v. Keeton, 383 F.2d 429 (10th Cir. 1967)