Heyen v. United States

MEMORANDUM AND ORDER

CROW, District Judge.

The case comes before the court on the plaintiff’s motion for judgment notwithstanding the verdict (JNOV), or, in the alternative, for new trial. On February 2, 1990, the jury returned a verdict in favor of defendant on plaintiff’s refund claim and on defendant’s claim for fraudulent underpayment of gift taxes. Plaintiff contends the jury verdict must be set aside because jury instructions 16 and 17 were erroneous, the verdict is contrary to the evidence, and defendant’s counsel made a prejudicial misstatement of the facts in closing argument.…