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SIMENSTAD v. UNITED STATES

No. 46814.

325 F.Supp. 1249 (1971)

Archibald and Dorothy SIMENSTAD, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N. D. California.

January 4, 1971.

Attorney(s) appearing for the Case

Gino P. Cecchi, San Francisco, Cal., for plaintiffs.

James L. Browning, Jr., U. S. Atty., Gary K. Shelton, Asst. U. S. Atty., San Francisco, Cal., for defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW; ORDER DIRECTING ENTRY OF JUDGMENT FOR DEFENDANT.

WOLLENBERG, District Judge.

This is a claim for refund of taxes paid for the year 1962. The matter was tried before the Court on October 23, 1970. The Court, pursuant to Rule 52 of the Federal Rules of Civil Procedure, now makes the following findings of fact and conclusions of law:

FINDINGS OF FACT

1. Plaintiffs are husband and wife and reside in...

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