SPIVAK v. BINGLER

Civ. A. No. 65-889.

303 F.Supp. 403 (1969)

Albert P. SPIVAK and James Paul Spivak v. John H. BINGLER, District Director of Internal Revenue.

United States District Court W. D. Pennsylvania.

September 10, 1969.


Attorney(s) appearing for the Case

Samuel J. Goldstein, Pittsburgh, Pa., for plaintiff.

Richard L. Thornburgh, U. S. Atty., Pittsburgh, Pa., for defendant.


OPINION

DUMBAULD, District Judge.

Unfortunately this is a non-jury trial, although the issue is one of credibility and it is always more satisfactory to have such issues resolved by the traditional trier of facts at common law.

Plaintiff and his son testified, with no patent indicia of untrustworthiness, that plaintiff was suffering from a heart condition and had no knowledge of the son's frolic of his own in engaging in operation of a still in conjunction...

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