United States v. Cecil Thompson, Cecil Thompson, Cross-Appellant v. United States of America, Cross-Appellee

PICKETT, Circuit Judge.

Income tax deficiencies, including a 50% fraud penalty, were assessed against the plaintiff-taxpayer for the years 1942, 1943, 1944 and 1945. The deficiencies in dispute were paid and, after a claim for refund was denied, this action was brought to recover part of the amount assessed. 1 The complaint alleges that the taxpayer was free from fraud and the answer sets forth as an affirmative defense that the deficiencies assessed were due in whole or in part to the fraud of the taxpayer with intent to evade tax. The case was tried to a jury which returned a special verdict…