CENTRAL MOTOR CO. v. UNITED STATES

Nos. 76-1469 to 76-1472.

583 F.2d 470 (1978)

CENTRAL MOTOR COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. CENTRAL CREDIT CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. CRUCES CREDIT CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. RED ROCK INVESTMENT COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided July 31, 1978.


Attorney(s) appearing for the Case

Kendall O. Schlenker, Albuquerque, N. M. (Charles E. Anderson and Sandra Jo Craig, of Schlenker, Parker, Payne & Wellborn, Albuquerque, N. M., on the briefs), for plaintiffs-appellants.

William S. Estabrook, III, Atty., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Atty., Dept. of Justice, and Richard W. Perkins, Atty., Dept. of Justice, Washington, D. C., on the briefs), for defendant-appellee.

Before SETH, Chief Judge, and HOLLOWAY and BARRETT, Circuit Judges.


HOLLOWAY, Circuit Judge.

These are consolidated actions brought pursuant to 28 U.S.C. § 1291 for refund of federal income taxes and accumulated earnings taxes for tax years ending in 1966, 1967 and 1968. The companies involved on this appeal are Central Motor Company (Central Motor), Central Credit Corporation (Central Credit), Cruces Credit Corporation (Cruces Credit), and Red Rock Investment Company (Red Rock). Following special verdicts by a jury, judgments...

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