SIEWERT v. UNITED STATES

Civ. A. No. 5-79-47.

500 F.Supp. 1076 (1980)

Milo D. SIEWERT and Margaret A. Siewert, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N. D. Texas, Lubbock Division.

July 24, 1980.


Attorney(s) appearing for the Case

Lewis P. Terrell, Lubbock, Tex., for plaintiffs.

Kenneth J. Mighell, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., William W. Guild, Tax Division, U. S. Dept. of Justice, Louise Parks Hytken, Atty., Dallas, Tex., for defendant.


MEMORANDUM OPINION

WOODWARD, Chief Judge.

The above case came on before the court for trial without a jury on the 24th day of July, 1980 with all parties and attorneys in attendance. After hearing and considering the evidence, the briefs and arguments of the counsel, the court is of the opinion that judgment should be entered for the defendant. This memorandum opinion shall constitute the court's findings of fact and conclusions of law, and further incorporated...

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