Woodward Iron Company v. Patterson

LYNNE, Chief Judge.

After consideration of the pleadings, stipulation of the parties and the evidence adduced upon the trial of this cause, the Court makes and enters the following findings of fact, conclusions of law and judgment:

Findings of Fact Jurisdiction, Parties Assessment and Collection of Taxes

1. Plaintiff is a Delaware corporation whose principal place of business is at Woodward, Jefferson County, Alabama.

2. The defendant, George D. Patterson, is District Director of Internal Revenue for the District of Alabama. The said defendant is a resident and inhabitant of Jefferson County,…