Ronald Woody and Shirley Woody v. United States

JERTBERG, Circuit Judge:. This is an appeal from the judgment of the District Court dismissing appellant’s claim for tax refund pursuant to the jury’s response to special interrogatories regarding whether strike benefits received by appellant were gift or income for income tax purposes. We hold that the jury instructions were correct and that the evidence is sufficient to support the jury’s finding that the benefits were not gifts. We therefore affirm the dismissal.

Taxpayer Ronald Woody, appellant herein, and wife, both residents of Oregon, filed a joint income tax return for the year I960. 1…