HIGGINBOTHAM v. UNITED STATES

No. 75-1487.

556 F.2d 1173 (1977)

Carl Junior HIGGINBOTHAM, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided June 22, 1977.


Attorney(s) appearing for the Case

Murray S. Horwitz, Atty., Tax Div., Dept. of Justice, Washington, D. C. (John A. Field, III, U. S. Atty., Charleston, W. Va., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Michael L. Paup, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellant.

Franklin S. Fragale, Jr., Charleston, W. Va. (Stanley E. Preiser, Preiser & Carrico, Charleston, W. Va., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, BRYAN, Senior Circuit Judge, and WYZANSKI, Senior District Judge.


HAYNSWORTH, Chief Judge:

The government appeals the verdict below because it is not satisfied with the amount the jury awarded on its counterclaim against the taxpayer. It argues that the trial court erroneously placed the burden of proof regarding the counterclaim on the government and erred in telling the jury not to consider certain factors in determining the amount of taxes due. We find no prejudicial error in the trial court's instructions.

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