EMSHWILLER v. UNITED STATES

No. 77-1035.

565 F.2d 1042 (1977)

John P. EMSHWILLER, Jr., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided November 17, 1977.

Rehearing and Rehearing Denied December 13, 1977.


Attorney(s) appearing for the Case

William H. Coates, Abrahams, Kaslow & Cassman, Omaha, Neb., on brief for appellant.

Aaron P. Rosenfeld, Atty., Tax Div., Dept. of Justice, Washington, D.C., for appellee; Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews and Richard W. Perkins, Dept. of Justice, Washington, D.C., and Daniel E. Wherry, Omaha, Neb., on brief.

Before LAY, HEANEY and ROSS, Circuit Judges.


Rehearing and Rehearing En Banc Denied December 13, 1977.

ROSS, Circuit Judge.

In this case Emshwiller (hereinafter taxpayer) sued for a tax refund and a jury returned a verdict in his favor. The trial court then granted the government's motion for judgment notwithstanding the verdict, both as to taxpayer's claim and on the government's counterclaim for the unpaid balance of the penalty assessed against the taxpayer under 26 U.S.C. § 6672. We affirm the...

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