Bay Sound Transportation Co. et al., Plaintiffs-appellants, v. United States of America, Defendant-appellee, 474 F.2d 1397 (5th Cir. 1973)

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US Court of Appeals for the Fifth Circuit - 474 F.2d 1397 (5th Cir. 1973) April 12, 1973. Rehearing and Rehearing En Banc Denied June 28, 1973

John A. Bailey, Houston, Tex., Benjamin W. Yancey, New Orleans, La., for plaintiffs-appellants.

Scott P. Crampton, Asst. Atty. Gen., William S. Estabrook, Charles Barnett, Attys., Tax Division, Dept. of Justice, Washington, D. C., James R. Gough, Asst. U. S. Atty., Anthony J. P. Farris, U. S. Atty., Robert G. Darden, Asst. U. S. Atty., Houston, Tex., Myron C. Baum, Chief, Refund Trial Section No. 2, Meyer Rothwacks, Chief, Appellate Section, U. S. Dept. of Justice, Tax Division, Washington, D. C., for defendant-appellee.

Before BELL, INGRAHAM and RONEY, Circuit Judges.

PER CURIAM:

We affirm on the basis of the well reasoned memorandum opinion of the district court, Bay Sound Transportation Co. v. United States of America, 350 F. Supp. 420 (S.D. Tex., 1972). The case received comprehensive treatment in the district court and we are unable to perceive error.

Affirmed.

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