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CITIZENS CO-OP GIN v. UNITED STATES

Civ. A. No. 5-541.

300 F.Supp. 1193 (1969)

CITIZENS CO-OP GIN, Plaintiff, v. UNITED STATES of America, J. B. Marion, Leola Marion, J. D. Rackler, and Earl Depue, Defendants.

United States District Court N. D. Texas, Lubbock Division.

April 15, 1969.

Attorney(s) appearing for the Case

J. R. Blumrosen, Lubbock, Tex., for plaintiff.

Thos. J. Griffith, Lubbock, Tex., for defendant Rackler.

Claude D. Brown, Asst. U. S. Atty., Fort Worth, Tex., for the United States.

Earl R. Allison, of Allison, Mann & Allison, Levelland, Tex., for defendant Depue.

Edward W. Napier, Lubbock, Tex., for J. B. Marion and Leola Marion.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

WOODWARD, District Judge.

In compliance with Rule 52(a) of the Federal Rules of Civil Procedure, I find the facts and state my conclusions of law as follows:

FINDINGS OF FACT

1. J. B. and Leola Marion are indebted for income taxes assessed with interest for the years ending June 30, 1960 and June 30, 1962, in the total sum of $37,261.51, such sum being liquidated by a tax court judgment entered on...

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