United States v. Brown

WOOD, District Judge.

This is a non-jury action by the United States to reduce to personal judgment certain income taxes, penalties and interest assessed by the United States in 1955 against the defendants for the year 1948 in the total amount of $156,590.59, plus accrued interest thereon as provided by law.

There is no dispute regarding the relevant facts. We adopt them as the Court’s findings of fact agreed upon between the parties.

*415The assessment in 1955 was based upon a judgment rendered by the Tax Court1 in 1954 which decided that deficiencies existed in the defendants’ 1948 taxes in the…