Citation Codes Equivalent Citations citation codes Docket Number No. 71-3376. Attorney(S) Scott P. Crampton, , Tax , of Justice, Washington, D.C., Anthony J. P. Farris, U.S. , James R. Gough, U.S. , Houston, , Michael D. Cropper, Meyer Rothwacks, Issie L. Jenkins, , Tax , of Justice, Washington, D.C., for defendant- Eli Mayfield, Palacios, , Joseph Lyman, Washington, D.C., for plaintiffs- Judges John Robert Brown See more information ... Smart Summary Please sign up to generate summary. ELIZABETH ANN, INCORPORATED, ET AL., PLAINTIFFS-APPELLEES, v. UNITED STATES OF AMERICA, DEFENDANT-APPELLANT. PER CURIAM: This case is substantially the same as, and controlled by, Bishop v. United States, 5 Cir., 1973, 476 F.2d 977. Reversed.