LANIGAN STORAGE & VAN COMPANY v. UNITED STATES

No. 17341.

389 F.2d 337 (1968)

LANIGAN STORAGE & VAN COMPANY, Inc., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

February 17, 1968.


Attorney(s) appearing for the Case

Elmer J. Kelsey, Department of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Anthony Zell Roisman, Attorneys, Department of Justice, Washington, D. C., on brief; Thomas L. Robinson, U. S. Atty., Memphis, Tenn., of counsel, for appellant.

John R. Stivers, Memphis, Tenn., Taylor Malone, Jr., Memphis, Tenn., on brief, for appellee.

Before O'SULLIVAN, CELEBREZZE and COMBS, Circuit Judges.


O'SULLIVAN, Circuit Judge.

We review a decision of the United States District Court for the Western District of Tennessee, upholding the claim of appellee taxpayer, Lanigan Storage & Van Company, Inc., for refund of taxes. The cause was tried to the District Judge, Honorable Bailey Brown, who filed Findings of Fact and Conclusions of Law.

Appellee is a small trucking concern, operating out of Memphis, Tennessee, and engaged in long distance hauling of...

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