UNITED STATES v. THOMPSON

Civ. A. No. 66-H-103.

262 F.Supp. 340 (1966)

UNITED STATES of America, Plaintiff, v. Bert THOMPSON and Charlotte A. Thompson, Defendants.

United States District Court S. D. Texas, Houston Division.

October 18, 1966.


Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Fred B. Ugast, Joel P. Kay, Attys., Dept. of Justice, Washington, D. C., and William B. Butler, Asst. U. S. Atty., Houston, Tex., for plaintiff.

Dougal C. Pope, Houston, Tex., for defendants.


MEMORANDUM:

INGRAHAM, District Judge.

In this action the United States seeks to reduce to judgment certain federal tax liabilities which have been assessed against the defendants, Bert Thompson and Charlotte A. Thompson. The case is before this court on the motion of the plaintiff for summary judgment pursuant to Rule 56, Federal Rules of Civil Procedure.

The criteria to be followed by the court in its consideration of plaintiff's motion for summary...

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