Ruby Glover (Formerly Ruby Andrews) v. The United States of America

CLARK, Circuit Judge:

In the light of present precedent, the government concedes it failed to carry its evidentiary burden in this tax case but would have us remand this cause to allow it another chance to supply requisite proof. Finding no change in the law since it defaulted the opportunity to make its case in the trial court, we decline to authorize a second go round.

The ABC transaction which forms the setting for this case, though gone, 1 can-not yet be forgotten. Since the operative facts occurred before Congress sounded the death knell for this once common oil and gas transaction tax…