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WOODWARD IRON COMPANY v. PATTERSON

Civ. A. No. 8494.

173 F.Supp. 251 (1959)

WOODWARD IRON COMPANY, Plaintiff, v. George D. PATTERSON, District Director of Internal Revenue, Defendant.

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

May 11, 1959.

Attorney(s) appearing for the Case

Cabaniss & Johnston and Paul Johnston and David R. Baker, Birmingham, Ala., and Cleary, Gottlieb, Friendly & Hamilton, and George E. Cleary, New York City, for plaintiff.

W. L. Longshore, U. S. Atty., and M. L. Tanner, Asst. U. S. Atty., Birmingham, Ala., and James P. Garland, Charles Mehaffy and Peter J. Donahue, Attorneys, Department of Justice, Washington, D. C., for defendant.

LYNNE, Chief Judge.

After consideration of the pleadings, stipulation of the parties and the evidence adduced upon the trial of this cause, the Court makes and enters the following findings of fact, conclusions of law and judgment:

Findings of Fact

Jurisdiction, Parties

Assessment and Collection of Taxes

1. Plaintiff is a Delaware corporation whose principal place of business is at Woodward, Jefferson County, Alabama.

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