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SIMMONS v. UNITED STATES

Civ. A. No. 933.

341 F.Supp. 947 (1972)

Charles R. SIMMONS, Jr., and The Citizens & Southern Bank of Thomas County, a corporation, as Co-Executors of the Estate of Julia J. Davenport, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, M. D. Georgia, Thomasville Division.

February 3, 1972.

Attorney(s) appearing for the Case

Alexander, Vann & Lilly, Thomasville, Ga., for plaintiffs.

William J. Schloth, U. S. Atty., Macon, Ga., and Jay R. Weill, Dept. of Justice, Washington, D. C., for defendant.

OPINION AND ORDER ON MOTIONS FOR SUMMARY JUDGMENT

ELLIOTT, District Judge.

This is a tax refund suit in which the Plaintiffs seek to recover income taxes paid pursuant to deficiency assessments for the calendar years 1965 and 1966. There is no controversy concerning any fact material to a consideration of this case and counsel for Plaintiffs and counsel for Defendant have each filed their respective motions for summary judgment.

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