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DONOVAN COFFEE COMPANY v. UNITED STATES

Civ. A. No. 66-570.

287 F.Supp. 124 (1968)

DONOVAN COFFEE COMPANY, Inc., a corporation, Plaintiff, v. The UNITED STATES of America, Defendant.

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

February 5, 1968.

Attorney(s) appearing for the Case

Walter L. Mims, Birmingham, Ala., for plaintiff.

Macon L. Weaver, U. S. Atty., and E. Ray Acton, Asst. U. S. Atty., Birmingham, Ala., and Jack D. Warren, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

LYNNE, Chief Judge.

In this action plaintiff claims of defendant a refund of income taxes for the year 1959 in the amount of $13,639.98, and for the year 1960 in the amount of $12,375.03, with interest as allowed by law.

The issues spelled out and agreed upon in the order on pretrial hearing, as amended on September 26, 1967, are as follows:

"(1) Plaintiff contends that the...

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