Henry L. Boone and Nancy M. Boone v. United States

SIMPSON, Circuit Judge:

The United States appeals from a directed jury verdict for the taxpayer in a civil income tax refund suit. On facts mostly stipulated and none in dispute, both the plaintiffs-taxpayers and wife (Boone or taxpayer) and the United States moved for directed verdict at the close of the evidence. The trial judge denied the government’s motion and granted that of the taxpayer. We reverse and direct that judgment be entered for the United States.

The taxable year involved was 1966. During the time in question, taxpayer, a pipe fitter and a member of Local 568, Plumbers and…