United States v. Ragsdale

BROWN, District Judge.

This is an action filed by the United States to reduce to judgment income tax deficiencies of two- of the defendants and to foreclose income tax liens on certain property of those defendants. The trial was had before the Court without a jury, and this memorandum decision has been prepared and filed in lieu of findings of fact and conclusions of law.

It appears that the defendant taxpayers, Lonnie M. and Bessie Ragsdale, are husband and wife and are residents of Memphis, Tennessee. It further appears that income tax deficiencies were assessed against them jointly for the…