Thomas v. Patterson

LYNNE, Chief Judge.

This cause coming on to be heard was tried by the Court without a Jury. After a full and fair consideration of the evidence adduced by the parties and the written trial briefs of counsel, the Court now proceeds to make and enter the following findings of fact, conclusions of law and judgment:

Findings of Fact

1. The Plaintiffs are husband and wife. On or about February 14, 1957, *231they filed their joint Federal Income Tax Return for the calendar year 1956 and paid the tax thereon. After audit, the District Director of Internal Revenue determined a net tax deficiency for the…