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NOLTZE MOTOR COMPANY v. BURROWS-MOORE PONTIAC

Civ. No. 1033.

157 F.Supp. 593 (1958)

NOLTZE MOTOR COMPANY, Inc., a Corporation, Plaintiff, v. BURROWS-MOORE PONTIAC, Inc., a Corporation, Defendant and Cross-Plaintiff, S. D. Crary, Receiver, United States of America, State of Iowa, Carl J. Noltze, Sr., and Mrs. Carl J. Noltze, Cross-Defendants.

United States District Court N. D. Iowa, W. D.

January 20, 1958.

Attorney(s) appearing for the Case

Ervin A. Hutchison (of Hutchison, Hurst & Duggan), Sioux City, Iowa, for plaintiff, Noltze Motor Co., Inc.

C. Frederick Stilwill (of Stilwill & Wilson), Sioux City, Iowa, for defendant and cross-plaintiff, Burrows-Moore Pontiac, Inc.

Francis E. Van Alstine, U. S. Dist. Atty., and Theodore G. Gilinsky, Asst. U. S Dist. Atty., Sioux City, Iowa, for cross-defendant United States.

Wallace W. Huff and Bruce Crary, Sioux City, Iowa, for cross-defendant S D. Crary, receiver.

Daniel K. Murphy, Sioux City, Iowa, for cross-defendants Carl J. Noltze, Sr., and Mrs. Carl J. Noltze.

Norman A. Erbe, Atty. Gen. of Iowa, and Francis J. Pruss, Sp. Asst. Atty. Gen., for Iowa State Tax Commission, for cross-defendant State of Iowa.

GRAVEN, District Judge.

In this case there are many parties and numerous pleadings. However, during the course of the proceedings and during the trial the case resolved itself into a controversy between the cross-defendant United States of America, hereafter referred to as the Government, and the plaintiff Noltze Motor Company, Inc. The controversy between those two parties became limited to the matter of the status of the Government under the Iowa Bulk Sales Act...

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