Legal Opinion
Lester E. Braddock, Administrator (Now Personal Representative) of the Estate of Helen M. Braddock, Deceased v. United States
Court of Appeals for the Ninth Circuit
Decided November 27, 1970No. 24963PublishedCited by 4 opinions
1Per curiam
Appellant commenced this action in district court for recovery of income taxes paid. The district court directed a verdict for the United States after presentation of evidence and argument. We affirm.
It is the duty of a judge to direct a verdict when the evidence would be insufficient to support a different finding. Independent Iron Works, Inc. v. United States Steel Corp., 322 F.2d 656, 661 (9th Cir. 1963). Our inquiry, therefore, is whether there was sufficient evidence to present a jury question. Union Pacific R. R. v. Jarrett, 381 F.2d 597, 599 (9th Cir. 1967).
The government contends that…
2Cases cited6 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Lyeth v. HoeySupreme Court of the United States · 1938
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Independent Iron Works, Inc. v. United States Steel Corp.Court of Appeals for the Ninth Circuit · 1963
- Union Pacific Railroad Company v. John W. Jarrett, Etc.Court of Appeals for the Ninth Circuit · 1967
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3Cited by4 opinions
- Synanon Church v. CommissionerUnited States Tax Court · 1989
- Arlington Metal Industries, Inc. v. CommissionerUnited States Tax Court · 1971
- Miller v. CommissionerUnited States Tax Court · 1987
- Arlington Metal Industries, Inc. v. CommissionerUnited States Tax Court · 1971