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THOMPSON v. RIGGS

No. 13823.

175 F.2d 81 (1949)

THOMPSON, Collector of Internal Revenue, v. RIGGS.

United States Court of Appeals Eighth Circuit.

May 20, 1949.

Attorney(s) appearing for the Case

Morton K. Rothschild, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, A. F. Prescott, and Fred E. Youngman, Special Assistants to the Attorney General, and James T. Gooch, United States Attorney, and G. D. Walker, Assistant United States Attorney, Little Rock, Ark. were on the brief), for appellant.

Lamar Williamson, Monticello, Ark., and James G. Williamson, Little Rock, Ark., for appellee.

Before GARDNER, Chief Judge, and RIDDICK and STONE, Circuit Judges.

STONE, Circuit Judge.

This is an appeal by the Collector of Internal Revenue from a judgment — entered on verdict — for refund of income taxes. The issue is the liability of appellee for the income in the tax year 1943 or the tax years 1942 and 1943,1 of six trusts which were partners with appellee and with his son in the firm of J. A. Riggs Tractor Company. Appellant presents here two matters: (1) Insufficiency of the evidence...

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