DOUTHIT v. UNITED STATES

Nos. Civ. 68-25, Civ. 68-26.

299 F.Supp. 397 (1969)

Troy R. DOUTHIT and Mildred P. Douthit, Plaintiffs, v. UNITED STATES of America, Defendant. Cecil S. CARROLL and Treba Carroll, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court W. D. Tennessee, W. D.

April 24, 1969.


Attorney(s) appearing for the Case

Hubert McBride, of Armstrong, Allen, Braden, Goodman, McBride & Prewitt, Memphis, Tenn., for plaintiffs.

Thomas L. Robinson, U. S. Atty., Memphis, Tenn., Charles B. Pekor, Dept. of Justice, Washington, D. C., for defendant.


OPINION

ROBERT M. McRAE, Jr., District Judge.

This suit is one for a refund of income taxes paid by Troy and Mildred Douthit and Cecil and Treba Carroll for the calendar year 1961. The following facts are the basis of the action.

Plaintiffs are partners in the Douthit-Carroll-Sanchez Company, an automobile dealership (hereinafter referred to as the partnership). The partnership generally maintained its books on the accrual method of accounting for...

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