Melinder v. United States

MEMORANDUM OPINION

DAUGHERTY, District Judge.

This action for refund of fraud penalties assessed and paid was brought by the widow of Roy J. Melinder, M. D. m her individual capacity and as Executrix of the Estate of Dr. Melinder. The Plaintiffs will hereinafter be referred to as “Taxpayer” and the Defendant as “Government.” The Taxpayer objected to certain evidence offered at trial, and these objections will be disposed of before proceeding to the merits.

The Taxpayer has objected to testimony of two Government witnesses, Internal Revenue Agents Rausch and Nathman, relative to admissions made…