Noltze Motor Co. v. Burrows-Moore Pontiac, Inc.

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 in connection with its claims for federal income taxes against the cross-defendant Carl J. Noltze, hereafter referred to as…