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CUSHMAN v. WOOD

Civ. A. No. 2276.

149 F.Supp. 644 (1956)

Allerton CUSHMAN and Renee S. Cushman, Husband and Wife, Plaintiffs, v. Wilson WOOD, District Director of Internal Revenue, Phoenix, Arizona, Defendant.

United States District Court D. Arizona.

May 8, 1956.

Attorney(s) appearing for the Case

McLane & McLane, Phoenix, Ariz., for plaintiff.

Jack D. H. Hays, U. S. Atty., Robert S. Murless, Asst. U. S. Atty., Phoenix, Ariz., for defendant.

McCOLLOCH, District Judge.

This cause having been heard on the plaintiffs' complaint, the defendant's answer, oral testimony and exhibits offered at trial, oral argument, and memoranda submitted by both parties, this Court makes the following findings of fact and reaches the following conclusions of law:

Findings of Fact.

1. Plaintiffs are residents of Phoenix, Arizona. During 1952 they occupied two of...

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