District Court, D. Kansas March 3, 1969, No. KC-2617 (Fitch v. United States)

FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION

THEIS, District Judge.

This case came on for trial before the Court pursuant to agreement of the parties. It is a tax refund suit in which the sole issue is whether a $24,000.00 payment authorized in August, 1962, by *1171Kansas City Structural Steel Company, a corporation, to Mrs. Marjorie H.