Court of Appeals for the Sixth Circuit August 14, 1970, 19716 (James Steven Hogg v. United States)

PHILLIPS, Chief Judge.

This appeal by the Government is from a judgment in favor of the taxpayer for a refund of income taxes, penalties and interest for the years 1959 through 1963, in the total amount of $32,968.34 plus statutory interest.

The judgment is based upon the verdict of the jury, which answered affirmatively the following interrogatory:

“Did Mr.