No. 17443.

264 F.2d 930 (1959)

B. B. CARTER and Mrs. Tommie V. Carter, Appellants, v. Ellis CAMPBELL, Jr., Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

March 10, 1959.

Attorney(s) appearing for the Case

Wentworth T. Durant, Robert J. Hobby, Dallas, Tex., for appellants.

Davis W. Morton, Jr., I. Henry Kutz, Lee A. Jackson, Joseph F. Goetten, Dept. of Justice, Washington, D. C., Andrew F. Oehmann, Acting Asst. Atty. Gen., Charles K. Rice, Asst. Atty. Gen., John C. Ford, Asst. Atty. Gen., William B. West, III, U. S. Atty., Fort Worth, Tex., on the brief, for appellee.

Before HUTCHESON, Chief Judge, and BROWN and WISDOM, Circuit Judges.

JOHN R. BROWN, Circuit Judge.

This appeal turns on the burden of proof in a taxpayer's suit to recover civil fraud income tax penalties. Intertwined are those naturally related to that question — was the burden properly interpreted and applied by the District Court, and, if so, did the evidence justify the finding and judgment adverse to the taxpayer. In the disposition we make of the case at this stage, the situation can be briefly summarized.



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