Grimsley v. Patterson

LYNNE, Chief Judge.

This action, having been called for trial on the regular trial docket, was submitted to the court for judgment on the pleadings and the stipulation of the parties constituting the entire proof in this action.

The court finds the facts to be as stipulated by the parties. The factual situation presented was summarized in the pretrial order as follows:

“On July 8, 1952, a jeopardy assessment was made against plaintiffs for deficiencies, penalties and interest covering the years 1943 to 1950, inclusive. No bond was filed as provided by Section 273 of the Revenue Act of 1939, 26…