Benedict v. Hydro Conduit Corp.

HATHAWAY, Chief Judge.

The appellants seek review of a judgment in favor of the appellee-taxpayer in a suit to recover taxes which it claimed to have “inadvertently overpaid” for 1968. The case was tried to the court on an agreed statement of facts resulting in a judgment in favor of the taxpayer in the amount of $1,724.74. The successful taxpayer, however, has filed no brief on appeal.

Appellants contend, and we agree, that disposition of this appeal is governed by the oft-reiterated principle that where debatable issues are presented, an appellee’s failure to file an answering brief…