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SNEED v. JONES

Civ. No. 4960.

103 F.Supp. 802 (1952)

SNEED et al. v. JONES.

United States District Court W. D. Oklahoma.

February 13, 1952.

Attorney(s) appearing for the Case

Leon Shipp (of Robinson, Shipp, Robertson & Barnes), Oklahoma City, Okl., for plaintiffs.

Robert E. Shelton, U.S. Atty., Oklahoma City, Okl. and Graham Loving, Jr., Sp. Asst. to Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen., and Andrew D. Sharpe, Sp. Asst. to Atty. Gen., on brief), for defendant.

VAUGHT, Chief Judge.

This is an action to recover the sum of $10,063.43, together with interest, for an alleged erroneous assessment of income taxes for the taxable year ending June 30, 1949.

The facts were stipulated and were narrated in plaintiffs' brief as follows:

"J. Frank Sneed organized the Sneed Nursery Company in 1920 and operated the same as his individual business until July 1, 1948. On that...

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