MONROE v. PATTERSON

Civ. A. Nos. 9479, 9493.

197 F.Supp. 146 (1961)

J. R. MONROE and Kathleen Monroe, Plaintiffs, v. George D. PATTERSON, District Director of Internal Revenue, Defendant. Roy D. HICKMAN and Dorothy D. Hickman, Plaintiffs, v. George D. PATTERSON, District Director of Internal Revenue, Defendant.

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

June 27, 1961.


Attorney(s) appearing for the Case

Burgin Hawkins, Birmingham, Ala., for plaintiffs.

W. L. Longshore, U. S. Atty., Birmingham, Ala., for defendant.


JOHNSON, District Judge.

The above-styled cases, having been consolidated for purposes of trial by order of the Court entered upon the pre-trial hearing, were submitted on the issues made up by the pleadings and proof. Upon this submission, consisting of the written stipulation of the parties and the several exhibits thereto, in addition to the pleadings and briefs from the parties, this Court now proceeds to make findings of fact and conclusions of law.

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