United States v. Twenty Acres of Land

ROBERT L. TAYLOR, Chief Judge.

The Government, by its District Attorney, Mr. J. H. Reddy, filed a libel of information on March 2, 1961 alleging that certain property which was owned by Hezikiah Suttles and wife, and located in Union County, Tennessee, violated various Sections of the 1954 Internal Revenue Code, as amended. The property consists of a parcel of real estate containing 20 acres, more or less, on which are located several buildings including a residence, bam, wash house, smoke house, crib and possibly other structures.

Some thirteen provisions of the Code are set forth in the…