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TOMLINSON v. MASSEY

No. 19169.

308 F.2d 168 (1962)

Laurie W. TOMLINSON, District Director of Internal Revenue for the District of Florida, Appellant, v. Herbert S. MASSEY and Sallie E. Massey, his wife, Appellees.

United States Court of Appeals Fifth Circuit.

September 25, 1962.

Attorney(s) appearing for the Case

John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C., Don M. Stichter, Asst. U. S. Atty., Tampa, Fla., Benjamin W. Perkins, Benjamin M. Parker, Robert N. Anderson, Richard J. Heiman, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Edward F. Boardman, U. S. Atty., for appellant.

George W. Ericksen, Chester H. Ferguson, Wm. Terrell Hodges of Macfarlane, Ferguson, Allison & Kelly, Tampa, Fla., for appellees.

Before BROWN and WISDOM, Circuit Judges, and DeVANE, District Judge.

DeVANE, District Judge.

The facts in this case were in large part stipulated and are not in controversy. The record shows that one of plaintiffs below, Herbert S. Massey, hereinafter referred to as taxpayer, is a citrus grower residing in Pasco County, Florida. He participated in the organization of Pasco Packing Association on June 30, 1936, and Pasco Growers Cooperative in 1943.

Pasco Packing Association was an agricultural marketing cooperative. It handled...

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