Weinert's Estate v. C.I.R., 1961

File — Folder: 5

Identifier: Folder 5

Staff Only

No. 17,992; 294 F.2d 750 (1961)

At conference the judges were tentatively agreed to affirm. Judge Wisdom considered, submitting first to Judge Brown, then to Judge Cameron, a proposed opinion to reverse. All concurred.

Includes ANS of Judge Brown on overruling C.I.R. v. J. S. Abercrombie Co. v C.I.R., 162 F.2d 338 (1947); TL of Judge Wisdom to Judge Brown on his proposed opinion, and referring to Abercrombie, Prater v. C.I.R., 273 F.2d 124 (1959); and, TLS of Judge Brown on the merits, the proposed opinion, Campbell v. Fasken, 267 F.2d 792 (1959), LaGloria, Abercrombie, Prater, Wood v. C.I.R., 274 F.2d 268 (1960), and the position of 5th Circuit judges on these cases.

Also includes TLS of Judge Cameron on this appeal, and on traveling to New Orleans for oral argument in another case, and generally.

And includes TL of Judge Wisdom to Judge Cameron on having initially submitted the opinion only to Judge Brown; TL of Judge Wisdom to Judge Brown on the opinion; TLS of Judge Cameron, TLS of J. Reid Hambrick, Washington D.C. Attorney, to Edward B. Benjamin, Jr. New Orleans Attorney, on the opinion; TL of Judge Wisdom to Benjamin on the Hambrick letter, the opinion and relevant precedent in general; and, Roener on Federal Taxation, bearing holograph notes of Judge Wisdom.

See also 456:5.