SIMS v. PATTERSON

Civ. A. No. 8776.

183 F.Supp. 202 (1959)

L. A. SIMS, Plaintiff, v. George D. PATTERSON, District Director of Internal Revenue, for District of Alabama, Defendant.

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

July 13, 1959.


Attorney(s) appearing for the Case

J. Foy Guin, Jr., Guin, Guin & Cleere, Russellville, Ala., for plaintiff.

W. L. Longshore, U. S. Atty., and M. L. Tanner, Asst. U. S. Atty., Birmingham, Ala., for defendant.


LYNNE, Chief Judge.

This cause, coming on to be heard, was tried to the court without the intervention of a jury.

The court finds the facts to be as stipulated by the parties hereto.

As transferee of certain assets of the delinquent taxpayer, Jennie M. Brown, plaintiff was responsible for interest on the value of such assets received by him from November 17, 1953, the date of the deficiency assessment and...

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