MEMORANDUM OPINION
ACCORD AND SATISFACTION — Indebtedness Paid in Full — Seller to Pay Sales Tax.
Per Curiam:
This is an action by plaintiff, Misco-United Supply, Inc., (herein called Misco), to recover the sum of $1,584.30 paid as sales tax on two rotary drilling rigs conveyed to the defendant, Hellar Drilling Co., Inc. (Hellar). The controversy between plaintiff and defendant arose in this manner:
On December 1...
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