Attorney(s) appearing for the Case
Leonard Shapiro, Pittsburgh, Pa., for plaintiff.
D. Malcolm Anderson, Jr., U. S. Atty., Pittsburgh, Pa., Charles K. Rice, Acting Asst. Atty. Gen., Richard M. Roberts, Atty., Dept. of Justice, Washington, D. C., for defendant.
United States District Court W. D. Pennsylvania.
MARSH, District Judge.
Findings of Fact
This is an action to recover income taxes allegedly unlawfully assessed and collected under the Internal Revenue Code of 1939, as amended, 26 U.S.C.A.
At the pre-trial conference held pursuant to Rule 16, Fed.R.Civ.P., 28 U.S. C.A., it was agreed by the parties, and the Court so finds, as follows:
1. Plaintiffs, Samuel A. Newman and Helen B. Newman, are husband and wife.
2. The income taxes...
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