Legal Opinion

Ralph E. Williams and William C. Mills v. Randolph W. Thrower, Commissioner of Internal Revenue, and Hugh D. Jones, District Director of Internal Revenue Service, Parkersburg, West Virginia, Roy K. Hensley and John D. Jarrell v. Randolph W. Thrower, Commissioner of Internal Revenue, and Hugh D. Jones, District Director of Internal Revenue Service, Parkersburg, West Virginia

Court of Appeals for the Fourth Circuit

Decided March 27, 1972No. 71-1963Published

1Opinion of the Court

455 F.2d 988

72-1 USTC P 16,038

Ralph E. WILLIAMS and William C. Mills, Appellants,

v.

Randolph W. THROWER, Commissioner of Internal Revenue, and

Hugh D. Jones, District Director of Internal

Revenue Service, Parkersburg, West

Virginia, Appellees.

Roy K. HENSLEY and John D. Jarrell, Appellants,

v.

Randolph W. THROWER, Commissioner of Internal Revenue, and

Hugh D. Jones, District Director of Internal

Revenue Service, Parkersburg, West

Virginia, Appellees.

Nos. 71-1963, 71-1964.

United States Court of Appeals,

Fourth Circuit.

March 27, 1972.

Appeals from the United States District Court for the Southern District…

Also in this document: Per curiam.

2Cases cited3 opinions

  1. Othello Washington and Ellen P. Washington v. United StatesCourt of Appeals for the Fourth Circuit · 1968
  2. Kerr v. OhioSupreme Court of the United States · 1971
  3. McAlister v. CohenDistrict Court, S.D. West Virginia · 1970

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