COMBS v. UNITED STATES

No. 79-3737.

655 F.2d 90 (1981)

Leslie B. COMBS II, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided July 17, 1981.

Rehearing Denied September 23, 1981.


Attorney(s) appearing for the Case

James F. Cook, Asst. U. S. Atty., Lexington, Ky., Will E. McLeod, Atty., Tax Division, U. S. Dept. of Justice, M. Carr Ferguson, Hilbert Rothenberg, Gilbert E. Andrews, Richard Perkins, Washington, D. C., for defendant-appellant.

Charles R. Hembree, Philip E. Wilson, Kincaid, Wilson, Schaeffer & Hembree, Lexington, Ky., for plaintiff-appellee.

Before LIVELY, KEITH and MERRITT, Circuit Judges.


MERRITT, Circuit Judge.

This is a suit for the refund of $28,575.80 in federal income taxes, plus deficiency interest of $5,513.96 paid by taxpayer Combs for the year 1969. The appeal raises a "collapsible corporation" question under § 341 of the Internal Revenue Code. After a jury verdict was rendered in favor of the government, the District Court at first denied taxpayer's motion for judgment notwithstanding the verdict but then reversed itself and entered...

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