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GANTT v. UNITED STATES

No. 75-1188.

528 F.2d 354 (1975)

Hugh R. GANTT and Sarah G. Gantt, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided September 26, 1975.

Attorney(s) appearing for the Case

James A. Newell and Robert M. Mussellman, Charlottesville, Va., for appellant.

Joseph M. McManus, Atty., Tax Div., U.S. Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Elmer J. Kelsey, Attys., Tax Div., U.S. Dept. of Justice, and Leigh B. Hanes, Jr., U.S. Atty., on brief), for appellee.

Before CRAVEN, BUTZNER and FIELD, Circuit Judges.

FIELD, Circuit Judge:

The taxpayer, Hugh R. Gantt,1 instituted an action in the district court seeking the refund of additional income taxes assessed against him as a result of the disallowance of a business bad debt deduction for the tax year 1968. The case was tried to a jury which returned a verdict adverse to the taxpayer and judgment was entered in favor of the Government. The taxpayer has appealed.

The relevant facts may...

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