| Full name: | FAHS, Collector of Internal Revenue, v. MERRILL |
| Court: | United States Court of Appeals for the Fifth Circuit |
| Vol.: | 142 |
| Reporter: | Federal Reporter 2d Series |
| First page: | 651 |
| Last page: | 657 |
| Acknowledgement: | |
| Extensiveness: | |
| Why: | |
| Underlying facts: | |
| Law type: | |
| URL: | https://cite.case.law/f2d/142/651/ |
| CAP ID: | 3690199 |
| Verified at: |