BLALOCK v. ALLEN

Civ. A. Nos. 251-253.

56 F.Supp. 266 (1944)

BLALOCK v. ALLEN, Collector of Internal Revenue (three cases).

District Court, M. D. Georgia, Macon Division.

July 19, 1944.


Attorney(s) appearing for the Case

Bruce F. Woodruff, of Atlanta, Ga., for plaintiffs.

T. Hoyt Davis, U. S. Atty., and Chas. W. Walker and Henry S. Barnes, Asst. U. S. Attys., all of Macon, Ga., for defendant.


DEAVER, District Judge.

The foregoing cases having been submitted to the Court for trial together, without a jury, and evidence having been offered, and arguments having been made in behalf of both plaintiffs and defendant, upon consideration of the pleadings and evidence, the Court makes the following Findings of Fact, Conclusions of Law and Judgment:

Findings of Fact

1. On or about March 1, 1939, a written partnership contract dated March 1, 1939...

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