April 13, 1970
DANIEL D. KINLEY AND MARGERY R. KINLEY, PETITIONERS-APPELLEES
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLANT.
Present: Hon. Paul R. Hays, Hon. Robert P. Anderson, Hon. Wilfred Feinberg, Circuit Judges.
Appeal from The Tax Court of the United States.
This cause came on to be heard on the transcript of record from The Tax Court of the United States and was argued by counsel.
ON CONSIDERATION WHEREOF, it is now hereby ordered, adjudged, and decreed that the order of said The Tax Court of the United States be and it hereby is affirmed with costs to be taxed against the appellant.
[ 9463] Citizens Co-op Gin, et al., Plaintiffs-Appellees v. United States of America, Defendant-Appellant.
U.S. Court of Appeals, 5th Circuit, No. 28136, 6/16/70. - (427 F.2d 692.) Aff'g, rev'g and rem'g District Court, 69-1 USTC 9381, 300 F. Supp. 1193.
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