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GENERAL HOUSEWARES CORP. v. UNITED STATES

75-G-2028-S, 75-H-0782-S.

488 F.Supp. 926 (1977)

GENERAL HOUSEWARES CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant. William D. SELLERS, Jr. and Virginia F. Sellers, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N. D. Alabama, S. D.

Order December 1, 1977.

Attorney(s) appearing for the Case

Robert B. Eubank, Sirote, Permutt, Friend, Friedman, Held & Apolinsky, Birmingham, Ala., for General Housewares.

Robert McDavid Smith and John E. Grenier, Lange, Simpson, Robinson & Somerville, Birmingham, Ala., for William D. Sellers and Virginia Sellers; Robert B. Eubank, Sirote, Permutt, Friend, Friedman, Held & Apolinsky, Birmingham, Ala., of counsel as to Count Two.

Charles A. Perry, Asst. U. S. Atty., Birmingham, Ala., Benton Burroughs, Jr., Atty., Tax Division, Dept. of Justice, Washington, D. C., J. R. Brooks, U. S. Atty., Birmingham, Ala., Jack D. Warren, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

Before GUIN, District Judge.

MEMORANDUM OPINION

I. INTRODUCTION.

These cases are civil actions against the United States for the recovery of Internal Revenue taxes claimed to have been erroneously, illegally, and wrongfully assessed and collected from the Plaintiff taxpayers, plus interest thereon. They have been consolidated for the limited purpose of resolving the two common issues of fact and law which they present. The relevant facts have been fully stipulated and were...

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