Opinion

Walter G. Sterling and Ruth E. Sterling v. United States

325 F.2d 236
12 A.F.T.R.2d (RIA) 5989
1963 U.S. App. LEXIS 3582

Court: Court of Appeals for the Fifth Circuit
Filed: Nov 26, 1963
Status: Published
Author: Gewin
On the bench: Gewin, Hutcheson, Hooper
Cited by: 0 cases

The opinion

GEWIN, Circuit Judge

(dissenting).

In my view the opinion of the District Court, 214 F.Supp. 841 , is well reasoned and reaches the correct result. The evidence amply supports the facts found by the trial court; and the facts so found support the legal conclusions reached. It is obvious to me that the evidence repels the idea that Sterling was an employee, and conclusively shows that he was not an employee. Accordingly, the money received should be taxed as ordinary income as decided by the trial court.

I respectfully dissent.

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