Case Name: ROWAN COMPANIES, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1981-09-03
Citations: 656 F.2d 965
Docket Number: No. 77-3044
Parties: ROWAN COMPANIES, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 656
Pages: 965–966

Head Matter:
ROWAN COMPANIES, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
No. 77-3044.
United States Court of Appeals, Fifth Circuit.
Sept. 3, 1981.
Elmer H. Theis, Houston, Tex., K. Martin Worthy, Hamel, Park, McCabe & Saunders, Michael C. Durney, Washington, D. C., for plaintiff-appellant.
M. Carr Ferguson, Asst. Atty. Gen., Leonard J. Henzke, Jr., Gilbert E. Andrews, Act. Chief, Stanley S. Shaw, Jr., Tax Division, U. S. Dept, of Justice, Washington, D. C., for defendant-appellee.
ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES
Before RUBIN and POLITZ, Circuit Judges, and SMITH , District Judge.
District Judge of the Northern District of Mississippi, sitting by designation. Judge Orma R. Smith was a member of the panel that heard oral argument but due to illness did not participate in this decision. The case is being decided by a quorum. 28 U.S.C. § 46(d).

Opinion:
PER CURIAM:
Considering the opinion of the United States Supreme Court,-U.S.-, 101 S.Ct. 2288, 68 L.Ed.2d 814 in this matter, the summary judgment rendered herein in favor of the Government is reversed and the case is remanded for further proceedings consistent with the opinion of the United States Supreme Court.
REVERSED AND REMANDED