Tony M. Smith and Nellie Smith v. United States

Fifth Circuit

Tony M. Smith and Nellie Smith v. United States

543 F.2d 1155, 39 A.F.T.R.2d (RIA) 419, 1976 U.S. App. LEXIS 5865

CourtCourt of Appeals for the Fifth Circuit

DecidedDecember 13, 1976

Docket75-1609

StatusPublished

Cited by5 cases

This text of 543 F.2d 1155 (Tony M. Smith and Nellie Smith 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.

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Tony M. Smith and Nellie Smith v. United States, 543 F.2d 1155, 39 A.F.T.R.2d (RIA) 419, 1976 U.S. App. LEXIS 5865 (5th Cir. 1976).

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Opinion

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.

*1156 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.

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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.

*1156 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.

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543 F.2d 1155, 39 A.F.T.R.2d (RIA) 419, 1976 U.S. App. LEXIS 5865, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tony-m-smith-and-nellie-smith-v-united-states-ca5-1976.

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