GODFREY v. SMYTH

No. 27659.

87 F.Supp. 982 (1949)

GODFREY v. SMYTH, United States Collector of Internal Revenue.

United States District Court N. D. California, S. D.

May 2, 1949.


Attorney(s) appearing for the Case

I. M. Peckham, San Francisco, Cal., for plaintiff.

Frank J. Hennessy, U. S. Atty., C. Elmer Collett, Asst. U. S. Atty., San Francisco, Cal., for defendant.


LEMMON, District Judge.

Counsel for the plaintiff has been most industrious in his presentation of the pending motions. He has submitted to me two long memorandums and a summary of his argument. I know that he has sincere conviction that his position is meritorious and that the conclusion the Court has reached is faulty. My further study of the case, instead of bringing me to his way of thinking, fortifies my original conclusion. I am still of the conviction that...

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