441 F.2d 529 (5th Cir. 1971), 30984 Summary Calendar. ), Hand v. United States

Docket Nº30984 [*]
Citation441 F.2d 529
Party NameJames J. HAND, Jr., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
Case DateApril 09, 1971
CourtUnited States Courts of Appeals, Court of Appeals for the Fifth Circuit

Page 529

441 F.2d 529 (5th Cir. 1971)

James J. HAND, Jr., Plaintiff-Appellee,

v.

UNITED STATES of America, Defendant-Appellant.

No. 30984 [*]

United States Court of Appeals, Fifth Circuit.

April 9, 1971

Page 530

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Joseph M. Howard, Joseph H. Reiter, Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant; Gerald J. Galling-house, U.S. Atty., of counsel.

Guy Johnson, New Orleans, La., for plaintiff-appellee.

Before WISDOM, COLEMAN and SIMPSON, Circuit Judges.

PER CURIAM:

The United States appeals from an order of the district court granting the motion of James J. Hand, Jr., for a new trial under Rule 60(b)(6), F.R.Civ.P. 1 We affirm.

On September 12, 1961, Government agents raided Hand's place of business, a restaurant and bar in New Orleans known as the Austin Inn. On the basis of the gambling records seized in the raid, the Commissioner of Internal Revenue assessed Hand $450,311.69 as due and owing in taxes, interest, and penalties for the period from February 1957 through September 12, 1961. 2 Hand paid $1,632.20 of the assessment and initiated this action for a refund. The United States counterclaimed for the balance of the assessment.

At the trial Hand testified that he had never accepted any wagers during the period in question. On the other hand, two cooks and an undercover agent testified that at various times they had observed Hand accept wagers. Moreover, the Government introduced into evidence Hand's plea of guilty to a 1963 charge of failing to pay the federal gambling tax for the period from July 25, 1961, through September 12, 1961. In addition, the Government attempted to introduce the gambling records seized in the September 12, 1961, raid; however, the court ruled that those records were inadmissible because they were the fruits of an illegal search and seizure.

In response to special interrogatories the jury concluded that Hand had in fact been in the business of accepting wagers, that the amount of wagers accepted per day during the period from February 1957 to June 1959 was $800,

Page 531

and that the total amount of wagers accepted during the period from July 25, 1961, through September 12, 1961, was $1,141. 3 In accordance with the jury's verdict, the court on January 5, 1970, entered judgment for the United States on its counterclaim in the...

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49 practice notes
  • 307 F.Supp.2d 908 (W.D.Mich. 2004), 1 91-CV-274, Roman v. Korson
    • United States
    • Federal Cases United States District Courts 6th Circuit United States District Court (Western District Michigan)
    • 1 Marzo 2004
    ...are addressed to the sound discretion of the district court, guided of course by accepted legal principles." Hand v. United States, 441 F.2d 529, 531 (5th Cir. 1971). In this case, those legal principles were set out long ago in United States v. United Shoe Machinery Corp., 391 U.S. 24......
  • 96 B.R. 620 (M.D.La. 1989), 86-86, Starns v. Avent
    • United States
    • Federal Cases United States District Courts 5th Circuit Middle District of Louisiana
    • 24 Enero 1989
    ...a clear showing of abuse of discretion. Gulf Coast Fans v. Midwest Elec. Importers, 740 F.2d 1499 (11th Cir.1984); Hand v. United States, 441 F.2d 529, 531 (5th...
  • 518 F.2d 488 (3rd Cir. 1975), 74-1693, Stradley v. Cortez
    • United States
    • Federal Cases United States Courts of Appeals United States Court of Appeals (3rd Circuit)
    • 5 Junio 1975
    ...is not appealable applies to actions in excess of the district court's power under both Fed.R.Civ.P. 59 and 60. Hand v. United States, 441 F.2d 529, 530, n. 1. (5th Cir. 1971) (Rule 60), Rinieri v. News Syndicate Co., Inc., 385 F.2d 818, 821-22 (2d Cir. 1967), (Rule 60), see Radack v. Norwe......
  • 863 P.2d 1377 (Wash.App. Div. 1 1993), 31988-4, Suburban Janitorial Services v. Clarke American
    • United States
    • Washington Court of Appeals of Washington
    • 30 Diciembre 1993
    ...lower court judge should have recused himself such that Rule 60(b)(6) permitted vacation of the final judgment); Hand v. United States, 441 F.2d 529 (5th Cir.1971) (Appellate court affirmed the district court's granting taxpayer a new trial premised on Rule 60(b)(6) because evidence existed......
  • Request a trial to view additional results
49 cases
  • 307 F.Supp.2d 908 (W.D.Mich. 2004), 1 91-CV-274, Roman v. Korson
    • United States
    • Federal Cases United States District Courts 6th Circuit United States District Court (Western District Michigan)
    • 1 Marzo 2004
    ...are addressed to the sound discretion of the district court, guided of course by accepted legal principles." Hand v. United States, 441 F.2d 529, 531 (5th Cir. 1971). In this case, those legal principles were set out long ago in United States v. United Shoe Machinery Corp., 391 U.S. 24......
  • 96 B.R. 620 (M.D.La. 1989), 86-86, Starns v. Avent
    • United States
    • Federal Cases United States District Courts 5th Circuit Middle District of Louisiana
    • 24 Enero 1989
    ...a clear showing of abuse of discretion. Gulf Coast Fans v. Midwest Elec. Importers, 740 F.2d 1499 (11th Cir.1984); Hand v. United States, 441 F.2d 529, 531 (5th...
  • 518 F.2d 488 (3rd Cir. 1975), 74-1693, Stradley v. Cortez
    • United States
    • Federal Cases United States Courts of Appeals United States Court of Appeals (3rd Circuit)
    • 5 Junio 1975
    ...is not appealable applies to actions in excess of the district court's power under both Fed.R.Civ.P. 59 and 60. Hand v. United States, 441 F.2d 529, 530, n. 1. (5th Cir. 1971) (Rule 60), Rinieri v. News Syndicate Co., Inc., 385 F.2d 818, 821-22 (2d Cir. 1967), (Rule 60), see Radack v. Norwe......
  • 863 P.2d 1377 (Wash.App. Div. 1 1993), 31988-4, Suburban Janitorial Services v. Clarke American
    • United States
    • Washington Court of Appeals of Washington
    • 30 Diciembre 1993
    ...lower court judge should have recused himself such that Rule 60(b)(6) permitted vacation of the final judgment); Hand v. United States, 441 F.2d 529 (5th Cir.1971) (Appellate court affirmed the district court's granting taxpayer a new trial premised on Rule 60(b)(6) because evidence existed......
  • Request a trial to view additional results