GLOVER v. UNITED STATES

No. 72-3546.

488 F.2d 318 (1973)

Ruby GLOVER (formerly Ruby Andrews) et al., Plaintiffs-Appellees, v. The UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

December 13, 1973.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Frank D. McCown, U. S. Atty., Fort Worth, Tex., Eugene G. Sayre, Atty., Tax Div., Dept. of Justice, Dallas, Tex., Michael D. Cropper, Atty., Grant W. Wiprud, Washington, D. C., for defendant-appellant.

Fred A. Sanders, Robert S. Newkirk, Fort Worth, Tex., for plaintiff-appellee.

Before THORNBERRY, SIMPSON and CLARK, Circuit Judges.


CLARK, Circuit Judge:

In the light of present precedent, the government concedes it failed to carry its evidentiary burden in this tax case but would have us remand this cause to allow it another chance to supply requisite proof. Finding no change in the law since it defaulted the opportunity to make its case in the trial court, we decline to authorize a second go round.

The ABC transaction which forms the setting for this case, though gone,

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