ROYCE v. SQUIRE

Civil Action No. 876.

73 F.Supp. 510 (1947)

ROYCE et al. v. SQUIRE, Collector of Internal Revenue.

District Court, W. D. Washington, S. D.

June 16, 1947.


Attorney(s) appearing for the Case

Randall S. Jones and Robert T. Jacob, both of Portland, Or., for plaintiffs.

J. Charles Dennis, U. S. Atty., and Harry Sager, Asst. U. S. Atty., both of Tacoma, Wash., and Thomas R. Winter, Sp. Asst. to Chief Counsel, Bureau of Internal Revenue, of Seattle Wash., for defendant.


LEAVY, District Judge.

The above-entitled cause came on regularly for trial on the 1st day of May, 1947, before the above-entitled Court, and the Court having signed and entered an order on the pre-trial hearing and witnesses having been sworn and having testified, exhibits introduced in evidence, oral argument by counsel, and the Court having rendered an oral opinion and the Court being fully advised, now makes the following:

Findings of Fact

I...

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