INGALLS v. PATTERSON

Civ. A. No. 8503.

158 F.Supp. 627 (1958)

Robert I. INGALLS, Jr., and Jane S. Ingalls, Plaintiffs, v. George D. PATTERSON, District Director of Internal Revenue for the District of Alabama, Defendant.

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

January 17, 1958.


Attorney(s) appearing for the Case

Pritchard, McCall & Jones, Birmingham, Ala., for plaintiffs.

W. L. Longshore, U. S. Atty., and M. L. Tanner, Asst. U. S. Atty., Birmingham, Ala., and Charles K. Rice, Asst. Atty. Gen., James P. Garland, Homer R. Miller, and Attys., Dept. of Justice, Washington, D. C., Anthony R. DeSanto, Alexandria, Va., for defendant.


LYNNE, Chief Judge.

This action was tried to the court, without the intervention of a jury, on the issues tendered by the pleadings and the proof, consisting of the stipulation of facts entered into by and between the parties, oral testimony of witnesses, and the documentary evidence adduced at the trial.

It was agreed by all of the parties at the pretrial conference and the formal order on pretrial hearing provided that the following were all of the issues...

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