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DILLIN v. UNITED STATES

No. 28108.

433 F.2d 1097 (1970)

John W. and Marie B. DILLIN, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied November 13, 1970.

Attorney(s) appearing for the Case

Michael L. Kinney, Sherwin P. Simmons, Albert C. O'Neill, Jr., Fowler, White, Collins, Gillen, Humkey & Trenam, Tampa, Fla., Daniel Mungall, Jr., Stradley, Ronon, Stevens & Young, Philadelphia, Pa., for plaintiffs-appellants.

John L. Briggs, U. S. Atty., Tampa, Fla., Rodger M. Moore, Atty., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Janet R. Spragens, Harry Baum, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before PHILLIPS, BELL and SIMPSON, Circuit Judges.

SIMPSON, Circuit Judge:

The Dillins appeal from a judgment entered on a jury verdict, which held that $99,250 received by Mrs. Dillin in 1961 was not a loan repayment and was properly taxed as a dividend.1 The husband is a party by reason only of signing a joint return. Hereinafter, "appellant" or "taxpayer" refer to Mrs. Dillin or to the couple jointly, as the context requires.

Appellant...

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