GRIMSLEY v. PATTERSON

Civ. A. No. 8617.

183 F.Supp. 729 (1957)

Everett M. GRIMSLEY and Essie Grimsley, Plaintiffs, v. George PATTERSON, District Director of Internal Revenue, Defendant.

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

October 31, 1957.


Attorney(s) appearing for the Case

Robert C. Garrison and Burgin Hawkins, Birmingham, Ala., for plaintiffs.

W. L. Longshore, U. S. Atty. and M. L. Tanner, Asst. U. S. Atty., Birmingham, Ala., and James P. Garland and Anthony R. De Santo, Attys. Dept. of Justice, Washington, D. C., for defendant.


LYNNE, Chief Judge.

This action, having been called for trial on the regular trial docket, was submitted to the court for judgment on the pleadings and the stipulation of the parties constituting the entire proof in this action.

The court finds the facts to be as stipulated by the parties. The factual situation presented was summarized in the pretrial order as follows:

"On July 8, 1952, a jeopardy assessment was made against plaintiffs for deficiencies...

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