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STAHL SPECIALITY CO. v. UNITED STATES

No. 80-0811-CV-W-8.

551 F.Supp. 1237 (1982)

STAHL SPECIALITY COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Missouri, W.D.

October 22, 1982.

Attorney(s) appearing for the Case

Joel B. Voran, of Gage & Tucker, Kansas City, Mo., for plaintiff.

G. Scott Nebergall, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION AND JUDGMENT

STEVENS, District Judge.

This action for recovery of federal income taxes is before the court on cross motions for summary judgment based on the Standard Pretrial Order No. 2 and Stipulation of Uncontroverted Facts. This court has jurisdiction under 28 U.S.C. § 1346(a)(1).

Plaintiff Stahl Speciality Company, a Missouri corporation, manufactures and sells a variety of aluminum castings and

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