Peters v. Smith

KIRKPATRICK, Chief Judge.

This action is to recover $13,108.39, paid to the Collector of Internal Revenue as an income tax for the year 1946. The United States has intervened with a claim against the taxpayer for $1,589.68, unpaid balance of income tax for the same year.

The case was tried to the Court and jury and a special verdict favorable to the plaintiff was returned. The defendant now moves to set aside the jury’s-answers to the interrogatories, and both sides move for judgment.

There is no conflict of testimony as to any evidentiary fact. The only question is whether certain payments made…