Sandrow v. United States

MEMORANDUM

WALDMAN, District Judge.

I. Introduction '

This is a tax refund ease. Plaintiff sued to recover payments he made to satisfy tax deficiencies of 5727 Bar Inc. of which plaintiff was the sole shareholder. After a trial, a jury found that plaintiff was entitled to a refund of $12,907.30 plus interest. Presently before the court is defendant’s Motion for Judgment as a Matter of Law or, in the alternative, Motion for New Trial.

II. Legal Standard

Judgment as a matter of law should be entered only when taking the evidence and all inferences justifiable therefrom in a light most favorable to…