Alabama by-Products Corp. v. Patterson

LYNNE, Chief Judge.

This cause, coming on to be heard, by agreement of the parties was tried to the court without the intervention of a jury. After careful consideration of the pleadings, the stipulations of the parties and the evidence adduced upon the trial of the case, the court proceeds to make and enter the following findings of fact, conclusions of law and judgment.

Findings of Fact

1. The plaintiff is a Delaware corporation with its principal place of business in Birmingham, Alabama.

2. For the calendar year 1952, the plaintiff filed with defendant income and excess profits tax returns…