Barnhardt v. United States

WARLICK, District Judge.

This action came on at a regular scheduled term of the United States District Court for the Western District of North Carolina, at Charlotte, and was heard by the court without a jury, on the pleadings, the oral evidence offered, the stipulations agreed upon, and the briefs submitted by the parties. In due time, having considered all the facts involved in the case and the law applicable thereto, the following findings and conclusions are made by the court:

Findings of Fact.

1. The plaintiffs in this action seek to recover income taxes and interest paid with respect to…