MOYER v. MATHAS

No. 69-736-Civ-J.

332 F.Supp. 357 (1971)

Martin H. MOYER, Plaintiff, v. Jess MATHAS, Clerk of the Circuit Court of Volusia County, Florida, A. J. O'Donnell, Jr., District Director of Internal Revenue for the District of Florida, and United States of America, Defendants.

United States District Court, M. D. Florida.

May 10, 1971.


Attorney(s) appearing for the Case

William R. Frazier, Jacksonville, Fla., for plaintiff.

Park T. Zimmerman, Trial Section, Tax Div., U. S. Dept. of Justice, Washington, D. C., John L. Briggs, U. S. Atty., Allan P. Clark and John D. Roberts, Asst. U. S. Attys., Jacksonville, Fla., for defendants.

John R. Godbee, Jr., DeLand, Fla., for stakeholder.


CHARLES R. SCOTT, District Judge.

FINDINGS OF FACT

This Court having considered the pleadings, the stipulation of fact and the oral and written arguments of the parties and the exhibits hereby finds the following as fact:

1. The United States made assessments of federal income tax, penalties and interest against Maggie P. Tookestransferee, on October 21, 1949, as set out below:

                        DATE OF
                      ASSESSMENT...

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