UNITED STATES v. ROBERTS

No. B-75-108-CA.

436 F.Supp. 553 (1977)

UNITED STATES of America v. Mrs. Margaret Evelyn ROBERTS, Independent Executrix of the Estate of Thelma Alice White Giles, Deceased.

United States District Court, E. D. Texas, Beaumont Division.

May 27, 1977.


Attorney(s) appearing for the Case

William W. Guild, Atty., Tax Div., Dept. of Justice, Dallas, Tex., for United States.

Tanner T. Hunt, Jr., Wells, Peyton, Duncan, Beard, Greenberg, Hunt & Crawford, Beaumont, Tex., for defendant.


MEMORANDUM OPINION

STEGER, District Judge.

This is a suit brought by the Government against Margaret Evelyn Roberts seeking enforcement of a contract for $13,000.00 which the Government contends was entered into between the Defendant and the Government on October 2, 1972. The issue facing the Court is whether the minds of the parties ever met so that a contract was made. The case was submitted to the Court by stipulation of fact. The parties were rather...

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