WACHOVIA BANK AND TRUST COMPANY v. UNITED STATES

No. 8232.

288 F.2d 750 (1961)

WACHOVIA BANK AND TRUST COMPANY and George A. Shuford, Successor Cotrustees of the Evelyn Grove Seely Trust, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided March 28, 1961.


Attorney(s) appearing for the Case

Herbert L. Hyde, Asheville, N. C. (Van Winkle, Walton, Buck & Wall, Asheville, N. C., on the brief), for appellants.

Carolyn R. Just, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., and J. M. Baley, Jr., U. S. Atty., Asheville, N. C., on the brief), for appellee.

Before SOBELOFF, Chief Judge, and SOPER and BOREMAN, Circuit Judges.


BOREMAN, Circuit Judge.

This is an appeal from the District Court for the Western District of North Carolina which granted defendant's motion for a directed verdict, dismissed the action brought to recover alleged overpayments of federal income taxes, and entered judgment in favor of the United States.1 Upon a review of the whole record, we conclude to affirm.

The Wachovia Bank and Trust Company and George A. Shuford, as taxpayers...

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