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SOUTHWEST WHEEL & MANUFACTURING CO. v. UNITED STATES

Civ. A. Nos. 3-2418, 3-2419.

304 F.Supp. 225 (1969)

SOUTHWEST WHEEL & MANUFACTURING COMPANY v. UNITED STATES of America. PRIOR PRODUCTS, INC. v. UNITED STATES of America.

United States District Court N. D. Texas, Dallas Division.

April 9, 1969.

Attorney(s) appearing for the Case

Cecil L. Smith, Stroud & Smith, Dallas, Tex., for plaintiff.

Martha Joe Stroud, Asst. U. S. Atty., Howard A. Weinberger, Ft. Worth, Tex., for defendant.

FINDINGS OF FACT

HUGHES, District Judge.

1. The cases of Southwest Wheel & Manufacturing Company v. United States of America, CA-3-2418 and Prior Products, Inc., v. United States of America, CA-3-2419 were consolidated since both cases involve substantially identical issues of fact.

2. Suits were filed by both parties for the recovery of manufacturers excise taxes, interest and lien fee; $133,131.45 by Southwest and $83,142.57 by Prior Products...

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