Opinion
No. 77-1338.
December 4, 1978.
Dougal C. Pope, pro se.
Rudy M. Groom, Houston, Tex., for plaintiff-appellant.
Murray S. Horwitz, Atty., Gilbert E. Andrews, Chief, App. Sect., Robert A. Bernstein, Jeffrey S. Blum, Tax Div., Dept. of Justice, Washington, D.C.
M. Carr Ferguson, pro se.
James R. Gough, U.S. Atty., R. Burton Ballanfant, Asst. U.S. Atty., Houston, Tex., for defendants-appellees.
Appeal from the United States District Court for the Southern District of Texas; Woodrow B. Seals, Judge.
Before JONES, AINSWORTH and HILL, Circuit Judges.
Affirmed on the basis of the opinion of District Judge Woodrow Seals dated January 11, 1977, 459 F. Supp. 426.
AFFIRMED.