District Court, M.D. Louisiana June 23, 1972, Civ. A. Nos. 69-211 to 69-214 (Turner Tire Co. v. United States)

E. GORDON WEST, District Judge:

These four suits against the United States for refund of federal income taxes paid under protest by plaintiffs have been consolidated for decision. The plaintiffs are Bert Turner, hereafter referred to as “Bert,” and his wife Suzanne, as individuals, and two Louisiana corporations, Motor Parts and Supply Co., Inc., and Turner Tire Co., Inc.