PIZITZ v. PATTERSON

Civ. A. No. 9087.

183 F.Supp. 901 (1960)

Isadore PIZITZ and Hortense Pizitz, Plaintiffs, v. George D. PATTERSON, District Director of Internal Revenue for District of Alabama, Defendant.

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

May 31, 1960.


Attorney(s) appearing for the Case

William S. Pritchard and Winston B. McCall, Birmingham, Ala., for plaintiff.

William L. Longshore, U. S. Atty., and M. L. Tanner, Asst. U. S. Atty., Birmingham, Ala., and James P. Garland, Lyle M. Turner, Jerry M. Hamovit, Robert L. Littenberg and James P. Saunders, Jr., Attys., Dept. of Justice, Washington, D. C., for defendant.


LYNNE, Chief Judge.

This cause, coming on to be heard, was, by stipulation of the parties, submitted for final judgment of the court without the intervention of a jury upon the pleadings, pretrial order, defendant's request for admissions and accompanying schedule and plaintiffs' answers to such request for admissions.

In the year 1953, the Pizitz Realty Company had two classes of stock, common and 6 percent cumulative, non-voting preferred. There were six...

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