United States v. Halton Tractor Company, Inc., a Corporation, and Wes Durston, Inc., a Corporation

POPE, Circuit Judge.

Halton Tractor Company, Inc., a corporation, here called Halton, and Wes Durston, Inc., a -corporation, here called Durston, both filed actions seeking to recover, as wrongfully collected, sums which they paid to the Collector of Internal Revenue, for social security and withholding taxes owing by one Lloyd H. Watson. In each case judgment was for the plaintiffs from which the United States has appealed.

Prior to January, 1948, Watson, a contractor, had purchased from each of these corporations, various items of heavy machinery including tractors, scrapers and land…