PARRISH v. UNITED STATES

Civ. A. No. 543.

158 F.Supp. 238 (1958)

J. W. and Leona PARRISH, Plaintiffs, v. The UNITED STATES of America, Defendants.

United States District Court M. D. Georgia, Albany Division.

January 9, 1958.


Attorney(s) appearing for the Case

P. Walter Jones, Albany, Ga., S. B. Lippitt, Jr., Lippitt & Lippitt, Albany, Ga., for plaintiffs.

Frank O. Evans, U. S. Atty., Macon, Ga., Robt. B. Thompson, Asst. U. S. Atty., Macon, Ga., Paul K. Kirkpatrick, Jr., Gerard O'Brien, Sp. Assts. to Atty. Gen., for defendant.


DAVIS, Chief Judge.

This is a case in which the plaintiffs, who filed joint income tax returns, are seeking to recover income taxes which they paid and which they claim to have been illegally assessed and collected.

The relevant facts are stipulated and shall be considered the Findings of Fact of this Court. It is further stipulated that the sole issue in this case is whether $385 of the total compensation received by the plaintiff, J. W. Parrish, from the...

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