Court of Appeals for the Fifth Circuit November 7, 1963, 20322 (United States v. W. W. Marett and Ruth Marett)

TUTTLE, Chief Judge.

The United States appeals from a judgment in favor of the taxpayer for a refund of taxes illegally collected. The facts having all been stipulated, and thus not being in dispute, the sole question is whether the “spin off” 'of part of the activities previously carried on by Famous Foods, Inc.