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PETERS v. SMITH

No. 11473.

221 F.2d 721 (1955)

Samuel B. PETERS, Appellant, v. Francis R. SMITH, Collector of Internal Revenue, United States of America, Intervenor.

United States Court of Appeals, Third Circuit.

Decided April 11, 1955.

Attorney(s) appearing for the Case

William P. Thorn, Philadelphia, Pa. (Joseph W. Price, 3rd, Sanford D. Beecher, Duane, Morris & Heckscher, Philadelphia, Pa., on the brief), for appellant.

Kurt W. Melchior, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, Sp. Assts. to Atty. Gen., W. Wilson White, U. S. Atty., Norman Kron, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before GOODRICH, McLAUGHLIN and HASTIE, Circuit Judges.

HASTIE, Circuit Judge.

The appellant Peters brought this action against the Collector of Internal Revenue to recover an alleged overpayment of 1946 income tax in the amount of $13,108.39. Answering special interrogatories, a jury found for the plaintiff. But notwithstanding the verdict, the court entered judgment for the Collector. The primary question here is whether the evidence created a jury issue on appellant's contention that certain payments by his former employer...

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