ALABAMA BY-PRODUCTS CORP. v. PATTERSON

Civ. A. No. 8310.

151 F.Supp. 641 (1957)

ALABAMA BY-PRODUCTS CORPORATION, Plaintiff, v. George D. PATTERSON, District Director of Internal Revenue, Defendant.

United States District Court N. D. Alabama, S. D.

May 13, 1957.


Attorney(s) appearing for the Case

William Bew White, Samuel M. Bronaugh, William Bew White, Jr. and Edward M. Selfe, of White, Bradley, Arant, All & Rose, Birmingham, Ala., for plaintiff.

Charles W. Mehaffy and Richard Roberts, Attys., and James P. Garland, Chief, Trial Section, Dept. of Justice, Washington, D. C., and W. L. Longshore, U. S. Atty., Birmingham, Ala., for defendant.


LYNNE, Chief Judge.

This cause, coming on to be heard, by agreement of the parties was tried to the court without the intervention of a jury. After careful consideration of the pleadings, the stipulations of the parties and the evidence adduced upon the trial of the case, the court proceeds to make and enter the following findings of fact, conclusions of law and judgment.

Findings of Fact

1. The plaintiff is a Delaware corporation with its principal...

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