Witt v. Fahs

WHITEHURST, District Judge.

This cause coming on to be heard upon a Stipulation of Facts, and the Court being otherwise fully advised in the premises, the Court finds the facts to be as stipulated and to include the following:

I — Findings of Fact(1) The plaintiff is the Estate of Eli B. Witt, deceased, who died in 1947, a resident of the State of Florida; the defendant was the Collector of Internal Revenue for the District of Florida prior to and during the calendar years 1946 through 1951, inclusive, and until October 23, 1952.(2) On December 31, 1946, the Eli Witt Cigar Company was a wholly…