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JONES v. WOOD

Civ. A. Nos. 2129, 2130.

151 F.Supp. 678 (1956)

Beth JONES and First National Bank of Arizona, Executor of the Estate of Mike Jones, Plaintiffs, v. Wilson WOOD, District Director of Internal Revenue, Phoenix, Arizona, Defendant. Leland M. JONES and Jessie Jones, Husband and Wife, Plaintiffs, v. Wilson WOOD, District Director of Internal Revenue, Phoenix, Arizona, Defendant.

United States District Court D. Arizona.

April 25, 1956.

Attorney(s) appearing for the Case

McLane & McLane, Phoenix, Ariz., for plaintiffs.

Theodore M. Garver, Sp. Asst. to Atty. Gen., Jack D. H. Hays, U. S. Atty., Tucson, Ariz., for defendant.

LING, Chief Judge.

Findings of Fact

1. Plaintiffs are residents of Eloy, Arizona. Leland M. Jones and Jessie Jones are husband and wife who filed a joint federal income tax return for the year 1951. Beth Jones and Mike Jones were also husband and wife during 1951, and also filed a joint federal income tax return for that year. Mike Jones has since died. Therefore, the Estate of Mike Jones joined his widow, Beth...

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