LEVNO v. UNITED STATES

No. CV-75-123-BLG.

440 F.Supp. 8 (1977)

Henry LEVNO, Gladys L. Levno, Albert Swanson, Eva Swanson, Verner King, Polly King, Soren Jacobson and Charlene Jacobson, Plaintiffs, v. UNITED STATES of America, Internal Revenue Service, and District Director for the District of Montana, Defendants.

United States District Court, D. Montana, Billings Division.

August 15, 1977.


Attorney(s) appearing for the Case

Wayne M. Graham, Kansas City, Mo., Eugene A. Lalonde, Kurth, Felt, Speare & Lalonde, Billings, Mont., for plaintiffs.

Roger M. Olsen, Tax Div., Dept. of Justice, Washington, D.C., for defendants.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

BATTIN, District Judge.

The above-entitled action was tried before the Court, sitting without a jury, on May 9, 1977. Upon the conclusion of testimony and the submission of evidence, the Court took the issues and facts, as presented, under advisement and ordered counsel to file proposed Findings of Fact and Conclusions of Law. Each of the parties has filed proposed Findings...

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