United States v. Courtney Smith

814 F.2d 1086

60 A.F.T.R.2d 87-5741, 87-2 USTC P 9637

UNITED STATES of America, Plaintiff-Appellee,

v.

Courtney SMITH, Defendant-Appellant.

No. 86-4478.

United States Court of Appeals,

Fifth Circuit.

April 21, 1987.

Rehearing Denied May 14, 1987.

J. Ransdell Keene, Evans, Feist, Keene & Mills, Taylor W. O'Hearn, Shreveport, La., for defendant-appellant.

Mary Frances Clark, Atty., Michael L. Paup, Chief, Roger M. Olsen, Asst. Atty. Gen., Richard Farber, Atty., Appellate Section, Tax. Div., U.S. Dept. of Justice, Washington, D.C., Joseph S. Cage, Jr., U.S. Atty., John R. Halliburton, Asst. U.S. Atty.,…