Case Name: The WHITE CASTLE LUMBER AND SHINGLE COMPANY, LTD., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee; BOWIE LUMBER COMPANY, LIMITED, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee; JEANERETTE LUMBER AND SHINGLE COMPANY, LTD., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1973-08-01
Citations: 481 F.2d 1274
Docket Number: Nos. 73-1221 to 73-1223
Parties: The WHITE CASTLE LUMBER AND SHINGLE COMPANY, LTD., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. BOWIE LUMBER COMPANY, LIMITED, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. JEANERETTE LUMBER AND SHINGLE COMPANY, LTD., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
Judges: Before GOLDBERG, CLARK and RONEY, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 481
Pages: 1274–1279

Head Matter:
The WHITE CASTLE LUMBER AND SHINGLE COMPANY, LTD., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. BOWIE LUMBER COMPANY, LIMITED, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. JEANERETTE LUMBER AND SHINGLE COMPANY, LTD., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
Nos. 73-1221 to 73-1223.
United States Court of Appeals, Fifth Circuit.
Aug. 1, 1973.
Rehearing and Rehearing En Banc Denied Nov. 2, 1973.
Malcolm L. Monroe, Benjamin R. Slater, Jr., Herman C. Hoffmann, Jr., Richard P. Wolfe, New Orleans, La., for plaintiff s-appellants.
Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Murray S. Horwitz, Attys., Tax Div., U. S. Dept, of Justice, Washington, D. C., Gerald J. Galling-house, U. S. Atty., Joan Elaine Chauvin, Asst. U. S. Atty., New Orleans, La., Charles G. Barnett, Tax Div., Dept, of Justice, Fort Worth, Tex., for defendant-appellee.
Before GOLDBERG, CLARK and RONEY, Circuit Judges.

Opinion:
PER CURIAM:
The judgments of the District Court, 355 F.Supp. 1127, are affirmed. Houston Farms Development Co. v. United States, 5 Cir. 1943, 131 F.2d 577, rehearing denied, 132 F.2d 861.
Affirmed.