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FOLTZ v. UNITED STATES

Civ. No. FS-69-C-106.

322 F.Supp. 414 (1971)

Dr. Thomas P. FOLTZ and Eleanor Foltz, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Arkansas, Fort Smith Division.

February 5, 1971.

Attorney(s) appearing for the Case

Warner, Warner, Ragon & Smith by Ben L. Paddock, Fort Smith, Ark., for the plaintiffs.

Ben A. Douglas, Atty. Tax Division U. S. Dept. of Justice, Boyd A. Keathley, Fort Worth, Tex., for defendant.

MEMORANDUM OPINION

PAUL X. WILLIAMS, District Judge.

This is an action brought by the plaintiffs, Dr. Thomas P. Foltz and Eleanor Foltz, pursuant to the provisions of Title 28 U.S.C. § 1346(a) (1) to recover certain federal income taxes, paid by them for the year 1963. The cause is submitted to this Court without a jury upon the pleadings, stipulation of facts, depositions, discovery material, documentary exhibits and memorandum briefs.

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