Southern Fertilizer & Chemical Co. v. Edwards

DAVIS, Chief Judge.

The above case having been submitted to the Court without a jury and the parties having filed stipulations of evidentiary facts, and upon a consideration of such evidence and the briefs and argument of counsel, the Court makes the following findings of fact and conclusions of law:

Findings of Fact

1

Plaintiff is a Georgia corporation, incorporated in 1905.

2

Marion H. Allen, hereinafter called the Collector, was Collector of Internal Revenue for the District of Georgia from on or about July 16, 1937, until his death on September 9, 1952. Defendant is the duly appointed qualified…