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PETERSON v. UNITED STATES

Civ. A. No. 8910.

141 F.Supp. 382 (1956)

Lynn K. PETERSON and Eleanor A. Peterson, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. Texas, Houston Division.

May 29, 1956.

Attorney(s) appearing for the Case

Merrill & Scott, William H. Scott, Jr., Houston, Tex., for plaintiffs.

Charles K. Rice, Asst. Atty. Gen., Andrew D. Sharpe and M. Carr Ferguson, Attys., Dept. of Justice, Washington, D. C., Malcolm R. Wilkey, U. S. Atty., and Willard I. Boss, Asst. U. S. Atty., Houston, Tex, for defendant.

INGRAHAM, District Judge.

This case is submitted to the court upon an agreed statement of facts, as follows:

"1. This Court has jurisdiction of this case by virtue of the provisions of Title 26 of the United States Code Annotated. "2. Plaintiffs (husband and wife) are residents of the Houston Division of the Southern District of Texas. "3. During the year 1954 plaintiffs paid to the Director of Internal Revenue at Austin, Texas, the sum...

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