Legal Opinion
Carl Junior Higginbotham v. United States
Court of Appeals for the Fourth Circuit
Decided June 22, 1977No. 75-1487PublishedCited by 36 opinions
1Opinion of the Court
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.
The only real issue at trial involved the amount of taxes due the government. After raiding the taxpayer’s gambling operation, the IRS determined that…
2Cases cited14 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Grant Foster and Barbara Dunn Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
9 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Archie Dale Carson v. United StatesCourt of Appeals for the Fifth Circuit · 1977
- Alfred M. Sinder, Cross-Appellee v. United States of America, Cross-Appellant, and Angelo Ventrone, Third-PartyCourt of Appeals for the Third Circuit · 1981
- United States v. PomponioCourt of Appeals for the Fourth Circuit · 1980
- Anastasato v. CommissionerCourt of Appeals for the Third Circuit · 1986
31 more not listed; retrieve them via the Exa API.