Parr v. Scofield

RICE, District Judge.

The above actions which involve identical issues having been consolidated and tried together by the court without a jury by consent of the parties; and the court having examined the pleadings and stipulation of facts, having considered the evidence, having read and considered the briefs filed by the parties and being otherwise fully advised in the premises, makes and enters the following findings of fact and conclusions of law:

Findings of Fact

I. These are suits to recover deficiency taxes and interest duly assessed by the Commissioner of Internal Revenue and paid to the…