F. M. Williams v. George D. Patterson, District Director of Internal Revenue

F. M. Williams sued George D. Patterson, District Director of the Internal Revenue, for a tax refund amounting to $280. The taxpayer was unsuccessful in the district court, successful on appeal. Williams v. Patterson, 5 Cir., 1961, 286 F.2d 333. The taxpayer has now filed a motion to tax the costs of $648.75 to the appellee.

Rule 31 of the Rules of this Court, 28 U.S.C.A., in part, provides:

“3. In cases of reversal of any judgment or decree in this court, costs shall be allowed to the appellant, unless otherwise ordered by the court. The cost of the transcript of the record from the court…