Simmons v. United States

MEMORANDUM OPINION

WELLFORD, District Judge.

This is a tax refund suit brought by a Memphis neurosurgeon, a member of a well-known medical group which was reorganized in 1961 from a partnership into a professional association. The facts have been stipulated and, essentially, are as follows:

1. Plaintiffs are husband and wife. Mrs. Simmons is a party to this action only because joint income tax returns were filed for the year in suit. Accordingly, the term plaintiff hereinafter will refer to James C. H. Simmons (hereinafter referred to also as Simmons).

2. This is a tax refund suit brought to…