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LANE v. UNITED STATES

Civ. A. No. S79-0184(C).

535 F.Supp. 397 (1981)

Dewey H. LANE and Carlana Lane, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Mississippi, S. D.

September 29, 1981.

Attorney(s) appearing for the Case

Roland J. Mestayer, Jr., David C. Frazier, Pascagoula, Miss., for plaintiffs.

George L. Phillips, U.S. Atty., Jackson, Miss., for defendant.

JUDGMENT

WILLIAM HAROLD COX, District Judge.

This case was heard by the Court on its merits on stipulation and oral testimony seeking a recovery of Federal Income Taxes for 1974 in an amount of $28,115.80. Mrs. Lane (Carlana Lane) is a party to this suit solely because Dr. and Mrs. Lane filed a joint income tax return for 1974.

For the first nine months of 1974, the taxpayer and other parties were partners in a partnership by the name of Captain...

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