Thompson v. Riggs

STONE, Circuit Judge.

This is an appeal by the Collector of Internal Revenue from a judgment — entered on verdict — for refund of income taxes. The issue is the liability of appellee for the income in the tax year 1943 or the tax years 1942 and 1943,1 of six trusts which were partners with appellee and with his son in the firm of J. A. Riggs Tractor Company. Appellant presents here two matters: (1) Insufficiency of the evidence to support the verdict and (2) error in denial of requested instructions.

I. Sufficiency of the Evidence.

This issue .is whether or not the evidence is sufficient to…