BLALOCK v. ALLEN

Civ. No. 652.

100 F.Supp. 869 (1951)

BLALOCK et al. v. ALLEN.

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

October 11, 1951.


Attorney(s) appearing for the Case

W. Herbert Hodges, Atlanta, Ga., for plaintiffs.

John P. Cowart, U. S. Atty., T. Reese Watkins, Asst. U. S. Atty., Macon, Ga., Frederic G. Rita, Sp. Asst. to Atty. Gen., for defendant.

Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe, Sp. Asst. to Atty. Gen., on the brief.


DAVIS, Chief Judge.

This is an action for the refund of income and estate taxes paid after deficiency assessments by the Commissioner. All of the deficiency assessments grew out of a ruling by the Commissioner that A. O. Blalock was not a valid partner for income tax purposes in four business concerns, known as Blalock Machinery and Equipment Company, Sand and Gravel Products Company, Central Sand and Asphalt Company, and Coffee Construction Company and Associates...

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