Mcalister v. Cohen

436 F.2d 422

71-1 USTC P 15,974

William F. McALISTER, Appellant,

v.

Sheldon S. COHEN, Commissioner of Internal Revenue,

Washington, D.C., and Hugh D. Jones, District

Director of Internal Revenue Service,

Parkersburg, West Virginia, Appellees.

No. 14521.

United States Court of Appeals, Fourth Circuit.

Argued Jan. 5, 1971.

Decided Jan. 28, 1971.

Robert H. Burford, Huntington, W.Va., for appellant.

John P. Burke, Atty., Department of Justice (Fred B. Ugast, Acting Asst. Atty. Gen., Lee A. Jackson and Joseph M. Howard, Attys., Department of Justice, and W. Warren Upton, U.S. Atty., and George D. Beter, Asst.…