Hal C. Frazier v. United States

RIVES, Circuit Judge.

The Commissioner of Internal Revenue assessed against Frazier a penalty in the amount of $450.85 under Section 6672 of the Internal Revenue Code of 1954. 1 Frazier paid the penalty and filed a claim for refund which was denied. He then filed suit for refund as permitted by 28 U.S.C.A. § 1346(a) (1). Upon trial, the district court directed the jury to return a verdict for the defendant. This appeal is from the judgment entered upon that verdict. The sole insistence on error is that the court erred in directing a verdict for the defendant because it was open to the jury to…