Ann P. Grinstead, Both Individually and as Administrator With the Will Annexed of the Estate of M. Wayde Grinstead, Deceased v. United States

REYNOLDS, Chief District Judge.

This is an appeal from a judgment entered in accordance with a jury verdict granting the plaintiff an income tax refund of $14,006.31 plus interest. The Government has appealed to this court contending that the district court erroneously denied its motion for a judgment notwithstanding the verdict and, alternatively, for a new trial because of alleged error in the charge to the jury. We affirm the decision below.

This is a widow-gift case. Mr. Grin-stead, the deceased husband of Mrs. Grinstead, plaintiff-appellee, was a vice president of Clinton E. Frank, Inc.…