Rowland v. United States

OPINION ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

PHILIP R. MILLER, Judge:

Statement

The complaint in this case alleges that for several years prior to December 31, 1978, plaintiff owned and operated a sand and gravel dredging business on leased land adjoining the Sac River in St. Clair County, Missouri.

Situated on such leasehold were the following items of equipment and machinery with the in-place fair market value of each item claimed therefor by plaintiff as of December 31, 1978:

1. Dredging Barge $7,200.00

2. Steel structures on barge 650.00

3. Cutter Head 5,400.00

4. Sand and gravel pump…