GRALAPP v. UNITED STATES

Civ. A. Nos. W-3942, W-3943.

319 F.Supp. 265 (1970)

Ben GRALAPP and Lelia Gralapp, Plaintiffs, v. UNITED STATES of America, Defendant. James WATSON and Marcella Watson, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

September 22, 1970.


Attorney(s) appearing for the Case

Roberts & Roberts, Winfield, Kan., J. W. Bullion, P. M. McCullough, Thompson, Knight, Simmons & Bullion, Dallas, Tex., for plaintiffs.

Robert J. Roth, U. S. Atty., Bernard V. Borst, Asst. U. S. Atty., Wichita, Kan., Brian B. Denton, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.


DECISION OF THE COURT

THEIS, District Judge.

The above actions were consolidated for trial and arose under the Internal Revenue Code of 1954, 26 U.S.C.A. § 1, et seq. The cause was submitted to the Court upon stipulated facts, briefs of the parties, and without formal hearing. On the basis of those facts, and after a careful reading of the briefs of the parties and the applicable law, the Court finds as follows.

As a preliminary matter, it is...

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