PRIESTER MACHINERY CO. v. UNITED STATES

Civ. A. Nos. C-68-76, C-68-77.

296 F.Supp. 604 (1969)

PRIESTER MACHINERY CO., Inc., Plaintiff, v. UNITED STATES of America, Defendant. HERTZ EQUIPMENT RENTAL CORPORATION, Successor by Merger to Contractors Equipment Company, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. Tennessee, W. D.

February 12, 1969.


Attorney(s) appearing for the Case

W. Stuart McCloy, McCloy, Wellford & Clark, Memphis, Tenn., for plaintiffs.

Thomas L. Robinson, U. S. Atty., Memphis, Tenn., Sherin V. Reynolds, Atty., Tax Division, Dept. of Justice, Washington, D. C., for the United States.


MEMORANDUM OPINION

BAILEY BROWN, Chief Judge.

These are actions filed by Priester Machinery Co., Inc. and by Hertz Equipment Rental Corp. (the latter as successor by merger to Contractors Equipment Co.) against the United States to recover income tax refunds. Both the plaintiffs and defendant have filed motions for summary judgment. Since the only issue in each case appeared to be the same, the cases were consolidated and the motions

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