Greene County Medical Society Foundation v. United States

MEMORANDUM AND ORDER

JOHN W. OLIVER, District Judge.

This is a civil action for the refund of federal income taxes paid under protest. The parties have filed two pretrial stipulations. Paragraph 3 of the second stipulation states “that neither party wishes to adduce any additional evidence and both parties are agreed that the questions presented herein may be determined on the basis of the pleadings and the evidence contained in the stipulations and exhibits attached thereto.” We therefore adopt by this reference as our findings of fact the agreed facts presented in both pretrial stipulations.

Th…