Oppenheimer v. Burns

MAUGHMER, Commissioner.

This is a suit in equity. There is little disagreement as to the facts. Only two wit*206nesses testified — one contestant and the attorney for the other contestant. Of vital importance in determining the controversies arising on this appeal are the provisions of a property settlement and the contents of a 1961 income tax return.

This being a suit in equity tried by the court, we are required to “review the case upon both the law and the evidence”. But “[t]he judgment shall not be set aside unless clearly erroneous”. V.A.M.R. Civil Rule 73.01(d). Numer et al. v. Kansas City,…