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MAYSTEEL PRODUCTS CORP. v. UNITED STATES

No. 70-C-262.

341 F.Supp. 485 (1972)

MAYSTEEL PRODUCTS CORP., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Wisconsin.

March 8, 1972.

Attorney(s) appearing for the Case

Gibbs, Roper & Fifield, Milwaukee, Wis., for plaintiff.

David J. Cannon, U. S. Atty., Milwaukee, Wis., and Richard J. Sideman, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant.

DECISION and ORDER

MYRON L. GORDON, District Judge.

In late November, 1964, a contract was executed under which the plaintiff in the above-entitled action, Maysteel Products Corp. ("new Maysteel") acquired the assets of Maysteel Products, Inc. ("old Maysteel"). Paragraph four of the contract provided, in part:

"The purchase price to be paid by Purchaser to Seller for the Property shall consist of the following: "A. For all items of the...

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