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FERST v. EDWARDS

Civ. A. Nos. 932M, 933M.

129 F.Supp. 606 (1955)

M. A. FERST, Plaintiff, v. W. Sam EDWARDS, Administrator of the Estate of Marion H. Allen, deceased, formerly Collector of Internal Revenue, Defendant. Mrs. H. M. FERST, Plaintiff, v. W. Sam EDWARDS, Administrator of the Estate of Marion H. Allen, deceased, formerly Collector of Internal Revenue, Defendant.

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

March 21, 1955.

Attorney(s) appearing for the Case

Smith, Kilpatrick, Cody, Rogers & McClatchey, Atlanta, Ga., M. E. Kilpatrick, Atlanta, Ga., of counsel, for plaintiffs.

Frank O. Evans, U. S. Atty., Macon, Ga., Andrew D. Sharpe, David A. Wilson, Jr., Sp. Assts. to the Atty. Gen., for defendant.

DAVIS, Chief Judge.

The above-captioned cases, consolidated for trial since they involve the same issues, having been tried by the Court without the intervention of a jury, the Court does hereby make the following findings of fact and conclusions of law.

Findings of Fact

1.

The plaintiffs are individuals, residents of the State of Georgia, and the defendant is the Administrator of the Estate of Marion Allen, deceased, formerly Collector...

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