FELLOWS SALES COMPANY v. UNITED STATES

Civ. Nos. 1260-1264 S.D.

200 F.Supp. 347 (1961)

FELLOWS SALES COMPANY, Plaintiff, v. UNITED STATES of America, Defendant. Fred Y. FELLOWS and Robena Fellows, Plaintiffs, v. UNITED STATES of America, Defendant. Charles I. FELLOWS and Frances Fellows, Plaintiffs, v. UNITED STATES of America, Defendant. Vaughn G. FELLOWS and Helen Fellows, Plaintiffs, v. UNITED STATES of America, Defendant. Max J. FELLOWS and Edith Fellows, Plaintiffs, v. W. C. WELSH, District Director of Internal Revenue, Defendant.

United States District Court D. South Dakota, S. D.

December 21, 1961.


Attorney(s) appearing for the Case

H. L. Fuller (of Woods, Fuller, Shultz & Smith), Sioux Falls, S. D., for plaintiffs.

Stephen H. Anderson, Dept. of Justice, Washington, D. C., for defendants (Harold C. Doyle, U. S. Dist. Atty. for the Dist. of South Dakota, Sioux Falls, S. D., on the brief).


MICKELSON, Chief Judge.

Pursuant to the order of this Court, these cases were consolidated for trial.

These actions were brought for a refund of certain federal income taxes for the years 1955, 1956 and 1957, which have been paid under protest by the plaintiffs.

Trial was had before the Court sitting without a jury, and from the testimony adduced, the pleadings, exhibits, and a stipulation of the parties, the following facts were established:

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