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PRESTO PRODUCTS, INC. v. UNITED STATES

Civ. A. No. C82-2851A.

571 F.Supp. 1171 (1983)

PRESTO PRODUCTS, INCORPORATED v. UNITED STATES of America.

United States District Court, N.D. Georgia, Atlanta Division.

September 29, 1983.

Attorney(s) appearing for the Case

Michael L. Pashos, Atlanta, Ga., for Presto Products, Inc.

Victoria J. Sherlock, Atty., Tax Division, Dept. of Justice, Washington, D.C., Jere W. Morehead, Asst. U.S. Atty., Atlanta, Ga., for U.S.

ORDER

TIDWELL, District Judge.

The above-styled suit for refund of federal income taxes previously paid by the plaintiff is presently before the court on the parties' cross-motions for summary judgment. The following facts have been stipulated by the parties:

1. The plaintiff, Presto Products, Incorporated, is a wholly-owned subsidiary of The Coca-Cola Company, whose principal place of business is 310 North Avenue, Atlanta, Fulton County, Georgia...

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