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UNITED STATES v. THOMPSON

Nos. 6180, 6181.

279 F.2d 165 (1960)

UNITED STATES of America, Appellant, v. Cecil THOMPSON, Appellee. Cecil THOMPSON, Cross-Appellant, v. UNITED STATES of America, Cross-Appellee.

United States Court of Appeals Tenth Circuit.

May 18, 1960.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen. (Lee A. Jackson, I. Henry Kutz, Grant W. Wiprud, Attys., Dept. of Justice, James A. Borland, U. S. Atty., and J. C. Ryan, Asst. U. S. Atty., Albuquerque, N. M., with him on the brief), for the United States.

J. Edwin Fleming, Dallas, Tex. (Stephen L. Mayo, Dallas, Tex., with him on the brief), for Cecil Thompson.

Before PICKETT and BREITENSTEIN, Circuit Judges, and SAVAGE, District Judge.

PICKETT, Circuit Judge.

Income tax deficiencies, including a 50% fraud penalty, were assessed against the plaintiff-taxpayer for the years 1942, 1943, 1944 and 1945. The deficiencies in dispute were paid and, after a claim for refund was denied, this action was brought to recover part of the amount assessed.1 The complaint alleges that the taxpayer was free from fraud and the answer sets forth as an affirmative defense that the deficiencies...

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