Wilbur M. Gaskins and Mrs. Bernice Gaskins v. United States

Fifth Circuit

Wilbur M. Gaskins and Mrs. Bernice Gaskins v. United States

381 F.2d 729, 20 A.F.T.R.2d (RIA) 5577, 1967 U.S. App. LEXIS 5846

Court of Appeals for the Fifth Circuit·Decided June 26, 1967·No. 24247_1·Published

Opinion

PER CURIAM.

The trial court, in this suit for refund of income taxes, directed a verdict for the United States when, it concluded that all the evidence demanded a negative answer to the question: “Was there an oral agreement between Mr. Gaskins and Mr. Barrantine which provided. * * * (1) That Mr. Barrantine had both the right and the obligation to cut an amount of timber agreed upon between the par *730 ties?” The parties agreed in effect, by a pretrial stipulation, that the jury must find that the oral agreement included this provision in order for the appellants-taxpayers to recover.

We agree with the trial court that the evidence demanded a negative answer to this interrogatory. Thus the trial court did not err in directing a verdict for the United States.

The judgment is affirmed.

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PER CURIAM.

The trial court, in this suit for refund of income taxes, directed a verdict for the United States when, it concluded that all the evidence demanded a negative answer to the question: “Was there an oral agreement between Mr. Gaskins and Mr. Barrantine which provided. * * * (1) That Mr. Barrantine had both the right and the obligation to cut an amount of timber agreed upon between the par *730 ties?” The parties agreed in effect, by a pretrial stipulation, that the jury must find that the oral agreement included this provision in order for the appellants-taxpayers to recover.

We agree with the trial court that the evidence demanded a negative answer to this interrogatory. Thus the trial court did not err in directing a verdict for the United States.

The judgment is affirmed.

Wilbur M. Gaskins and Mrs. Bernice Gaskins v. United States, 381 F.2d 729, 20 A.F.T.R.2d (RIA) 5577, 1967 U.S. App. LEXIS 5846 (5th Cir. 1967).

Pincite

381 F.2d 729 (Wilbur M. Gaskins and Mrs. Bernice Gaskins v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.