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COCA-COLA BOTTLING CO. OF GALLUP v. UNITED STATES

Nos. 88-70, 89-70.

443 F.2d 1253 (1971)

The COCA-COLA BOTTLING COMPANY OF GALLUP, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Inez A. PHILLIPS, as Guardian of the Estate of Gayle J. Russell, Minor, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

June 18, 1971.

Attorney(s) appearing for the Case

E. Douglas Latimer, Albuquerque, N. M. (McAtee, Marchiondo & Michael, Albuquerque, N.M., with him on the brief, plaintiffs-appellants.

Kenneth L. Gross, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, and Victor R. Ortega, U. S. Atty., of counsel, with him on the brief), for defendant-appellee.

Before BREITENSTEIN, McWILLIAMS, and DOYLE, Circuit Judges.

BREITENSTEIN, Circuit Judge.

These consolidated cases seek refunds of federal income taxes paid. The district court, sitting without a jury, denied recovery to appellant The Coca-Cola Bottling Company of Gallup (Gallup Company), a wholly owned subsidiary of Coca-Cola Bottling Company of Albuquerque (Albuquerque Company), and allowed a refund to appellant Phillips as guardian of a stockholder of Albuquerque Company.

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