CARSON v. UNITED STATES

No. 75-3262.

560 F.2d 693 (1977)

Archie Dale CARSON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

October 11, 1977.


Attorney(s) appearing for the Case

James F. Gaulding, Dallas, Tex., for plaintiff-appellant.

Frank D. McCown, U. S. Atty., William L. Johnson, Jr., Asst. U. S. Atty., Fort Worth, Tex., Scott P. Crampton, Robert E. Lindsay, Robert T. Duffy, Asst. Attys. Gen., Tax Div., U. S. Dept. of Justice, Gilbert E. Andrews, Act. Chief, Appellate Sec., U. S. Dept. of Justice, Myron C. Baum, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before TUTTLE, GOLDBERG and CLARK, Circuit Judges.


GOLDBERG, Circuit Judge:

Archie Dale Carson (taxpayer) appeals from the district court's rejection of his challenge to two excise tax assessments based on his alleged wagering activities during the fall and winter months of 1970-71 and 1971-72. He contends that those assessments, based on projections from his records of the bets he accepted during one week in January 1972, are arbitrary and excessive.

Disposing of this appeal requires examination of taxpayer...

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