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LEATHERS v. UNITED STATES

Nos. LR-70-C-242, LR-70-C-244.

352 F.Supp. 1244 (1971)

Dr. Hollis K. (III) and Patricia D. LEATHERS, Plaintiffs, v. UNITED STATES of America, Defendant. Dr. William F. and June B. BLANKENSHIP, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Arkansas, W. D.

September 7, 1971.

Attorney(s) appearing for the Case

Boyce R. Love and Byron M. Eiseman, Jr., Smith, William, Friday, Eldredge & Clark, Little Rock, Ark., for plaintiffs.

Eugene G. Sayre, Tax Div., Dept. of Justice, Dallas, Tex., W. H. Dillahunty, U. S. Atty., Little Rock, Ark., for defendant.

MEMORANDUM OPINION

EISELE, District Judge.

These cases were consolidated for trial for the convenience of the plaintiffs and of some witnesses. Although there are certain differences in the facts of the two lawsuits, there are many similarities, and it is not inappropriate to deal with both of them in the same memorandum.

The plaintiff doctors were resident physicians of the University of Arkansas Medical Center in Little Rock during the time pertinent...

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