Charles F. McCurdy v. United States

EDWARDS, Circuit Judge.

This appeal involves a taxpayer’s suit to recover taxes paid as a result of a re-determination of his taxes by the Commissioner of Internal Revenue. It was tried before a District Judge and jury in the Southern District of Ohio and resulted in a verdict in favor of the taxpayer in the sum of $22,826.57 for income taxes paid and interest due thereon for the taxable year of 1960.

The government appeals from that jury award. The United States contends that there was insufficient evidence at trial for the District Judge to have denied the government’s motion for a directed…