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

> Court of Appeals for the Fifth Circuit · November 26, 1963 · 325 F.2d 236

URL: https://www.frixlaw.com/law-library/cases/9449739

## Case

- **Full name:** Walter G. STERLING and Ruth E. Sterling, Appellants, v. UNITED STATES of America, Appellee
- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** November 26, 1963
- **Citations:** 325 F.2d 236; 12 A.F.T.R.2d (RIA) 5989; 1963 U.S. App. LEXIS 3582
- **Precedential status:** Published
- **Opinion:** Dissent by Gewin
- **Judges:** Gewin, Hutcheson, Hooper
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9449739

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9449739. Public record. Not legal advice.