Ed. G. Barham and Martha F. Barham v. United States

Fifth Circuit

Ed. G. Barham and Martha F. Barham v. United States

429 F.2d 40, 26 A.F.T.R.2d (RIA) 5173, 1970 U.S. App. LEXIS 8125

Court of Appeals for the Fifth Circuit·Decided July 16, 1970·No. 28529·Published·Cited by 10 cases

Opinion

PER CURIAM:

This is a tax refund case in which taxpayers appeal from the decision below. *41 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.

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PER CURIAM:

This is a tax refund case in which taxpayers appeal from the decision below. *41 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.

Ed. G. Barham and Martha F. Barham v. United States, 429 F.2d 40, 26 A.F.T.R.2d (RIA) 5173, 1970 U.S. App. LEXIS 8125 (5th Cir. 1970).

Pincite

429 F.2d 40 (Ed. G. Barham and Martha F. Barham v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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