THRASH v. O'DONNELL

No. 29743.

448 F.2d 886 (1971)

Eugene R. THRASH, Plaintiff-Appellee, v. A. J. O'DONNELL, Jr., District Director, Internal Revenue Service, Defendant-Appellant, United States of America, Intervenor-Appellant.

United States Court of Appeals, Fifth Circuit.

August 16, 1971.


Attorney(s) appearing for the Case

Charles S. White-Spunner, Jr., U. S. Atty., Mobile, Ala., Michael D. Cropper, Johnnie M. Walters, Asst. Atty., Gen., Lee A. Jackson, John A. Townsend, Meyer Rothwacks, William A. Friedlander, Attys., Dept. of Justice, Tax. Div., Washington, D. C., for appellant.

W. McLean Pitts, J. Garrison Thompson, Pitts, Pitts & Thompson, Selma, Ala., for appellee.

Before JOHN R. BROWN, Chief Judge, and WISDOM and RONEY, Circuit Judges.


JOHN R. BROWN, Chief Judge:

In this appeal, the Government finds itself in the awkward position of having to complain of evidence admitted into trial on its own suggestion. Finding as we do that any such error was harmless and that an apparent error in the charge turns out not to be so in fact, we affirm the judgment of the Court below in favor of Taxpayer.

I. The Device and the Tax

Taxpayer Thrash operated an "Electric Box Score Game," a mechanical...

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