# United States v. John William Gotcher Et Ux.

> Court of Appeals for the Fifth Circuit · October 28, 1968 · 401 F.2d 118

URL: https://www.frixlaw.com/law-library/cases/9453943

## Case

- **Full name:** UNITED STATES of America, Appellant, v. John William GOTCHER Et Ux., Appellees
- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** October 28, 1968
- **Citations:** 401 F.2d 118
- **Precedential status:** Published
- **Opinion:** Concurrence by Brown
- **Judges:** Brown, Bell, Thornberry
- **Cited by:** 33 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9453943

## Opinion text

JOHN R. BROWN, Chief Judge
(concurring) :
I concur in the result and in the opinion. I would only add that on the reasoning here set forth the husband-bread-winner-taxpayer in both Thomas and Rudolph would have prevailed because it was to the self-expressed self-interest of the two insurance company employers that the agent-employees had to travel to, and be in attendance at, the .company planned, paid for, controlled and directed trip.
Attributing income to the little wife who was neither an employee, a prospective employee, nor a dealer, for the value of a trip she neither planned nor chose still bothers me. If her uncle had paid for the trip, would it not have been a pure gift, not income? Or had her husband out of pure separate property given her the trip would the amount over and above the cost of Texas bed and board have been income? I acquiesce now, confident that for others in future cases on a full record the wife, as now does the husband, also will overcome.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9453943. Public record. Not legal advice.