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POWER EQUIPMENT CO. v. UNITED STATES

Nos. 83-5168, 83-5169.

748 F.2d 1130 (1984)

POWER EQUIPMENT COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided November 29, 1984.

Rehearing and Rehearing Denied February 5, 1985.

Attorney(s) appearing for the Case

John W. Gill, Jr., U.S. Atty., Knoxville, Tenn., Robert T. Duffy, Bruce R. Ellisen, argued, Robert E. Rice, Glenn L. Archer, Jr., Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.

Charles A. Wagner, III, argued, Gentry & Wagner, Knoxville, Tenn., for Power Equipment Co.

Before KENNEDY and WELLFORD, Circuit Judges, and COOK, District Judge.

Rehearing and Rehearing En Banc Denied February 5, 1985.*

WELLFORD, Circuit Judge.

The United States appeals the Magistrate's judgment awarding Power Equipment Company (PEC) a refund of income taxes paid in 1975 on interest income received from various local Tennessee governmental units in connection with sales to those units of heavy construction equipment. The Magistrate found that PEC was entitled to exclude these interest payments...

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