MERCHANTS LOAN COMPANY v. UNITED STATES

Civ. No. 914.

169 F.Supp. 227 (1957)

MERCHANTS LOAN COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Arizona.

May 27, 1957.


Attorney(s) appearing for the Case

Elmer Courtland, Tucson, Ariz., for plaintiff.

Jack D. H. Hays, U. S. Atty., Robert O. Roylston, Asst. U. S. Atty., Tucson, Ariz., and David W. Richter, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.


WALSH, District Judge.

The above-entitled action came on for trial on May 8, 1957, before the Court without a jury, and the Court having considered the Stipulation entered into by the parties, together with all of the pleadings, and being fully advised in the premises, now finds as follows:

Findings of Fact.

1. This is an action brought pursuant to Section 2410 of the Judicial Code (Title 28 U.S.C. § 2410) to determine whether defendant's federal...

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