UNITED STATES PIPE & FOUNDRY COMPANY v. PATTERSON

Civ. A. No. 8902.

203 F.Supp. 335 (1962)

UNITED STATES PIPE & FOUNDRY COMPANY, Plaintiff, v. George D. PATTERSON, District Director of Internal Revenue, et al., Defendants.

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

March 2, 1962.


Attorney(s) appearing for the Case

Wm. Bew White, Jr., and Edward M. Selfe, White, Bradley, Arant, All & Rose, Birmingham, Ala., and Joseph B. Brennan, Sutherland, Asbill & Brennan, Atlanta, Ga., for plaintiff.

Macon L. Weaver, U. S. Atty., and Malcolm L. Tanner, Asst. U. S. Atty., Birmingham, Ala., and Charles Mehaffy, John F. Murray and Thomas A. Frazier, Jr., Dept. of Justice, Washington, D. C., for defendant.


LYNNE, Chief Judge.

Upon consideration of the pleadings, the stipulations, the evidence adduced upon trial, and the briefs of the parties, the Court makes the following Findings of Fact and Conclusions of Law:

FINDINGS OF FACT

Jurisdiction; Parties; Assessment and Collection of Taxes; Claims for Refund

1.

Plaintiff, United States Pipe & Foundry Company, is a New Jersey corporation

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