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LEVENSON v. UNITED STATES

Civ. A. Nos. 8583, 8588, 8589, 8594.

157 F.Supp. 244 (1957)

A. E. LEVENSON and Marie Levenson, Plaintiffs, v. UNITED STATES of America, Defendant. C. A. TILLMAN, Jr., and Harriet S. Tillman, Plaintiffs, v. UNITED STATES of America, Defendant. Halford Arthur TILLMAN and Virginia B. Tillman, Plaintiffs, v. UNITED STATES of America, Defendant. A. Jesse DUKE and Martha M. Duke, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court N. D. Alabama, S. D.

December 11, 1957.

Attorney(s) appearing for the Case

H. D. Markstein, Jr., Birmingham, Ala., for plaintiffs in cases Nos. 8583 and 8594.

Cuba, Cuba & McNatt, Atlanta, Ga., and Walter Mims, Birmingham, Ala., for plaintiffs in 8589 and 8588.

W. L. Longshore, U. S. Atty., and M. L. Tanner, Asst. U. S. Atty., Birmingham, Ala., and Charles Mehaffy, Atty. Tax Division, Dept. of Justice, Washington, D. C., for defendant.

LYNNE, Chief Judge.

Consolidated for purpose of trial only and, by agreement of the parties, tried to the court without the intervention of a jury, these four cases involve claims by each taxpayer1 for a refund of income taxes for the year 1954. Common to each action is the mixed question of law and fact: Was Atomic Trailer Sales Agency, Inc., a collapsible corporation within the purview of Section 117(m) of the Revenue Act of 1939? 26...

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