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COOPER AGENCY, INC. v. McLEOD

Civ. A. Nos. AC-1283, 1295, 1309, 1348, 1349, 1350, 1351, 1352, 1353 and 1354.

235 F.Supp. 276 (1964)

COOPER AGENCY, INC., Plaintiff, v. Harold M. McLEOD, District Director of Internal Revenue and the United States of America, Defendants, and nine other civil actions.

United States District Court E. D. South Carolina, Columbia Division.

September 8, 1964.

Attorney(s) appearing for the Case

N. Welch Morrisette, Jr., Columbia, S. C., Arthur G. Howe, Charleston, S. C., Tompkins, McMaster & Thomas, and Cooper, Gary, Nexsen & Pruet, Columbia, S. C., for plaintiff.

Terrell L. Glenn, U. S. Atty., Columbia, S. C., and Norman E. Bayles, Dept. of Justice, Washington, D. C., for defendants.

MARTIN, Chief Judge.

These ten actions have their origin in certain jeopardy transferee assessments made by the District Director of Internal Revenue against certain members of the Cooper family and several corporations and associations on September 16, 1963, in a total amount of approximately $9,000,000. It appears from the complaints that the District Director proposed additional deficiencies against the plaintiffs, also in substantial amounts.

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