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

CourtCourt of Appeals for the Fifth Circuit

DecidedJuly 16, 1970

Docket28529

StatusPublished

Cited by10 cases

This text of 429 F.2d 40 (Ed. G. Barham and Martha F. Barham v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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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