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  5. 489 S.W.2d 219 (1972)
 

P. I. C. LEASING, INC. v. ROY A. SCHEPERLE CONST. CO., INC.

No. 25914.

489 S.W.2d 219 (1972)

P. I. C. LEASING, INC., Plaintiff-Respondent, v. ROY A. SCHEPERLE CONSTRUCTION COMPANY, INC., Defendant, Third-Party Plaintiff and Appellant, v. Harold HAWKEN, Third-Party Defendant-Respondent.

Missouri Court of Appeals, Kansas City District.

December 18, 1972.

Attorney(s) appearing for the Case

Michael P. Riley, Carson, Inglish, Monaco & Coil, Jefferson City, for plaintiff-respondent.

Alex Bartlett, Hendren & Andrea, Jefferson City, for defendant, third-party plaintiff and appellant.

L. H. Wilbers, Jefferson City, for third-party defendant-respondent.

Before SHANGLER, C. J., PRITCHARD and WASSERSTROM, JJ., and Special Judge WILLIAM PETERS.

WASSERSTROM, Judge.

The situation here involves a tri-partite transaction under which two-way radio equipment was furnished for appellant's use. Appellant originally negotiated directly for this equipment with Harold Hawken. After they had agreed on the equipment and the terms, Hawken arranged for the transaction to be handled as a lease through P.I.C. Leasing, Inc., in order that certain tax advantages might accrue to appellant. The arrangement finally consummated...

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