Opinion
No. 72-2360.
January 5, 1973. Rehearing Denied January 31, 1973.
Pascol J. Townsend, Jr., Drew, Miss., C.S. Tindall, Jr., Greenville, Miss., for plaintiffs-appellants.
H.M. Ray, U.S. Atty., Oxford, Miss., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept of Justice, Jack D. Warren, Atty., Tax Div., Refund Trial Section, Ann E. Belanger, Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.
Appeal from the United States District Court for the Northern District of Mississippi; Orma R. Smith, Judge.
Before GODBOLD, DYER and CLARK, Circuit Judges.
We affirm on the opinion of the District Court, Myers v. United States, 345 F. Supp. 197 (N.D.Miss. 1972).