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STANBACK v. ROBERTSON

No. 6096.

183 F.2d 889 (1950)

STANBACK et al. v. ROBERTSON.

United States Court of Appeals Fourth Circuit.

Decided July 26, 1950.

Attorney(s) appearing for the Case

H. G. Hudson, Winston-Salem, N. C. (R. C. Vaughn, and Ratcliff, Vaughn, Hudson & Ferrel, Winston-Salem, N. C., on the brief), for appellants.

Robert R. Reynolds, Jr., Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., and Bryce R. Holt, U. S. Atty., Greensboro, N. C., on the brief), for appellee.

Before PARKER, Chief Judge, DOBIE, Circuit Judges and WYCHE, District Judge.

DOBIE, Circuit Judge.

Thomas M. Stanback and Fred J. Stanback, brothers, instituted, in the United States District Court for the Middle District of North Carolina, separate civil actions against the Collector of Internal Revenue for the District of North Carolina, to recover income taxes paid for the year 1941, which they allege were erroneously assessed and collected. The cases were consolidated for trial and, pursuant to a jury verdict, judgment was entered by the...

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