Dixon v. United States

FORD, Chief Judge.

Findings of Fact

Upon the evidence adduced by the parties in the trial of the case and the pleadings in the case, the Court makes the following findings of fact:

I

All of the evidence in the case was presented by a stipulation of facts, agreed upon and. filed by the parties and, the Court adopts that stipulation as a part of its findings of fact.

II

The plaintiffs, as executors of the estate of W. Lacy Dixon, deceased, seek to recover a deficiency assessment of income taxes for the year 1946 in the amount of $4,358.45, with interest from February 11, 1948, which amount was duly…