BOONE v. UNITED STATES

No. 73-1271 Summary Calendar.

482 F.2d 417 (1973)

Henry L. BOONE and Nancy M. Boone, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

July 24, 1973.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Fred B. Ugast, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice, Lee H. Henkel, Jr., Acting Chief Counsel, Internal Rev. Service, Murray Horwitz, App. Section, Tax Div., Dept. of Justice, Washington, D. C., Robert E. Hauberg, U. S. Atty., Joseph E. Brown, Jr., Asst. U. S. Atty., Jackson, Miss., for defendant-appellant.

Mr. and Mrs. Henry L. Boone per se.

Before JOHN R. BROWN, Chief Judge, and DYER and SIMPSON, Circuit Judges.


SIMPSON, Circuit Judge:

The United States appeals from a directed jury verdict for the taxpayer in a civil income tax refund suit. On facts mostly stipulated and none in dispute, both the plaintiffs-taxpayers and wife (Boone or taxpayer) and the United States moved for directed verdict at the close of the evidence. The trial judge denied the government's motion and granted that of the taxpayer. We reverse and direct that judgment be entered for the United States....

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