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UNITED STATES v. SMITH

Civ. No. 7166.

146 F.Supp. 104 (1956)

UNITED STATES of America, Plaintiff, v. J. Robert D. SMITH and Betty Newland Smith, Defendants.

United States District Court N. D. Ohio, W. D.

November 21, 1956.

Attorney(s) appearing for the Case

Sumner Canary, U. S. Atty., Cleveland, Ohio, Clarence M. Condon, Asst. U. S. Atty., Toledo, Ohio, for plaintiff.

Catri & Catri, Sandusky, Ohio, Arnold W. Lungershausen, Detroit, Mich., for defendants.

KLOEB, District Judge.

This matter was submitted to the Court on the complaint filed April 27, 1954, the answer of defendant J. Robert D. Smith filed September 30, 1954, the stipulations filed May 5, 1955, and the briefs of plaintiff and the defendant J. Robert D. Smith.

This action was instituted by the United States of America at the request of the Commissioner of Internal Revenue for the collection of internal revenue taxes, penalties and interest due and...

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