Thomas H. Poppell and Mrs. Nell D. Poppell, Plaintiffs-Appellees-Cross-Appellants v. United States of America, Defendant-Appellant-Cross

This is an appeal by the United States from a judgment entered upon a jury verdict in favor of the taxpayers, Thomas H. Poppell and Mrs. Nell D. Poppell, in their 28 U.S.C.A. § 1346(a) (1) suit for a refund of $27,434.62 in income taxes, fraud penalties, assessed interest and statutory interest paid for the taxable years 1957 through 1961. It is clear from the record that the District Court erred in admitting, over objection by the Government, testimony elicited by the taxpayers for the purpose of im peaching the testimony of a Government witness through a reputation for intemperance, and we…