ESCO CORP. v. UNITED STATES

Civ. No. 81-129-RE.

578 F.Supp. 738 (1983)

ESCO CORPORATION and Peerless Pattern Works, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

November 17, 1983.


Attorney(s) appearing for the Case

Clarence H. Greenwood, Black, Helterline, Beck & Rappleyea, Portland, Or., for plaintiffs.

Charles H. Turner, U.S. Atty., Portland, Or., G. Scott Nebergall, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.


OPINION

REDDEN, Judge:

In this action, plaintiff ESCO Corporation (ESCO)1 seeks a refund of federal income taxes for the years 1973, 1974 and 1975. Its claims were tried to the court on stipulated facts on July 8, 1983. In addition, experts for both sides testified. This opinion constitutes my findings of fact and conclusions of law in accordance with Fed. R.Civ.P. 52(a).

I. Background

The parties' stipulation...

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