CECO CORP. v. UNITED STATES

No. Civ. 4-81-747.

554 F.Supp. 569 (1982)

The CECO CORPORATION, a Delaware corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Fourth Division.

October 19, 1982.


Attorney(s) appearing for the Case

Charles E. Spring, Richfield, Minn., for plaintiff.

Dept. of Justice by Mary Frances Clark, Tax Div., Washington, D.C., for defendant.


MEMORANDUM AND ORDER

MILES W. LORD, Chief Judge.

INTRODUCTION

Before this Court is the defendant's motion for summary judgment, brought pursuant to Rule 56, Federal Rules of Civil Procedure. A hearing was held on August 19, 1982, at which time both parties presented arguments. The matter was then taken under advisement.

FACTS

Walter C. Johnson Plastering Company, Inc., the registered owner of a 1978 Cadillac El Dorado, granted...

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