Court Opinion

ID: 9449745
Source: CourtListenerOpinion
Date Created: 2023-08-04 16:21:28.008046+00
Date Added: 2024-06-11T17:31:58.019636
License: Public Domain

TUTTLE, Chief Judge
(concurring in part and dissenting in part).
I concur in part and dissent in part from the opinion of the majority. It appears clear from the record that the trial court directed a verdict in favor of the United States solely because of the fact that Hogan had received sums purporting to represent the 3% transportation tax and had failed to pay this amount over to the Government. As pointed out in the opinion, this, of course, is not a controlling factor. I, therefore, agree that the judgment should be vacated and' the case remanded to the trial court for its further consideration of the Government’s motion for directed verdict. That determination should be made by the trial court on the basis of the record as it stands. While I am persuaded that the trial court should, on the record as made, conclude that the plaintiff had failed to carry his burden of proof, in that the record clearly demonstrates that Hogan was engaged in the transportation of cattle for hire, but completely failed to show that such activity was subordinate to another business in which he was primarily engaged, nevertheless, I think such determination is one that should first be made by the trial court. I would vacate the judgment and remand the case to the trial court with the direction that it then determine whether the record, as it stood upon the conclusion of the plaintiff’s case, was sufficient to warrant the court’s sending it to a jury.