Flora I. JOHNSON, Clarence G. Johnson and Hal W. Johnson, Appellants, v. Robert L. PHINNEY, District Director of Internal Revenue, Appellee. Robert L. PHINNEY, District Director of Internal Revenue, Appellant, v. Flora I. JOHNSON, Clarence G. Johnson and Hal W. Johnson, Appellees. No. 18583.United States Court of Appeals, Fifth Circuit. March 15, 1961. C.W. Wellen, […]