Constance F. Wilson v. Laurie W. Tomlinson, District Director of Internal Revenue

DeVANE, District Judge.

This appeal is from a final summary judgment entered by a Judge of the United States District Court for the Southern District of Florida on August 15, 1961. This final summary judgment dismissed the complaint of appellant with prejudice and entered judgment for the appellee and ordered that costs be taxed against appellant. ■

Hereafter, in this opinion appellant will be referred to as Mrs. Wilson and appellee as District Director.

The facts in the case are not in dispute. They were stipulated upon a record joined in by both parties. The salient facts bearing upon the…