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COCHRAN v. UNITED STATES

Civ. Nos. 2421, 2430, 2431.

299 F.Supp. 1113 (1969)

Hiram D. and Mary H. COCHRAN et al., Plaintiffs, v. UNITED STATES of America, Defendant. Irene R. HEWITT et al., Plaintiffs, v. UNITED STATES of America, Defendant. Earl R. BALDWIN, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Arizona.

February 12, 1969.

Attorney(s) appearing for the Case

Don S. Harnack, Chicago, Ill., and W. E. Dolph, Jr., Tucson, Ariz., for plaintiffs.

A. Jerry Busby, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER FOR JUDGMENT

CRAIG, District Judge.

The above entitled cases were consolidated for trial before the Court in Tucson, October 28, 1968. The cases were tried upon an agreed statement of facts, certain exhibits received in evidence and oral testimony. The actions were instituted to recover income taxes and interest assessed against the several plaintiffs by the Director of Internal Revenue for the calendar year...

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