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HARRIS v. UNITED STATES

No. 10541.

370 F.2d 887 (1966)

Robert E. HARRIS and Dorothy H. Harris, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided December 9, 1966.

Attorney(s) appearing for the Case

William G. Wilson, Logan, W.Va., and W. E. Parsons, Huntington, W. Va., for appellants.

Albert J. Beveridge, III, Atty., Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, and Milton J. Ferguson, U. S. Atty., on the brief), for appellee.

Before SOBELOFF, BRYAN and CRAVEN, Circuit Judges.

ALBERT V. BRYAN, Circuit Judge.

Recovery of income taxes paid for 1954, 1955 and 1956 was unsuccessfully sued for in the District Court by Robert E. Harris and his wife, and they appeal. The decisive point is whether moneys received by him from a family-owned corporation in these years were repayments on a loan or were dividends. On the undisputed facts we think the assessment as income — dividends — was not...

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