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Vidal Suriel v. Commissioner of IRS
Although we conclude that this was error, based on our precedents regarding nonju-ry trials, our case law makes it clear that the improper admission or exclusion of evidence is harmless “unless there is an insufficiency of competent evidence, or the trial court was induced by incompetent evidence to make an essential finding it would not otherwise have made.” Cain v. Comm’r, 460 F.2d 1243, 1244 (5th Cir. 1972); see also Airlift, Inc. v. United States, 460 F.2d 1065 (5th Cir.1972). 1 Based on our review of the record, it becomes clear to us that there was sufficient *930 competent evidenc…
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AIRLIFT INTERNATIONAL, INC., Et Al., Plaintiffs-Appellants,
v.
UNITED STATES of America Et Al., Defendants-Appellees
v.
UNITED STATES of America Et Al., Defendants-Appellees
72-1435.
Court of Appeals for the Fifth Circuit.
Jun 9, 1972.
Walsh, Dolan & Krupniek, P. A., Fort Lauderdale, Fla., for appellant., L. Patrick Gray, III, Asst. Atty. Gen., Robert W. Rust, U. S. Atty., Morton Hollander, Judith S. Feigin, Dept, of Justice, Washington, D. C., for appellee.
Bell, Dyer, Clark.
Cited by 2 opinions | Published
PER CURIAM:
The single issue raised on this appeal is whether the trial court, in a non-jury action brought to recover certain damages under an insurance contract, committed reversible error in refusing to admit certain expert testimony concerning the scope of the contract’s coverage. We need not decide whether the court’s ruling amounted to an abuse of discretion, for if it were, such error would be harmless in light of the remaining uncontested findings of fact and conclusions of law. Cf. Cain et al. v. Commissioner of Internal Revenue, 460 F.2d 1243 (5th Cir. 1972).
Affirmed.