Case Name: BAY SOUND TRANSPORTATION CO. et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1973-04-12
Citations: 474 F.2d 1397
Docket Number: No. 72-3208
Parties: BAY SOUND TRANSPORTATION CO. et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 474
Pages: 1397–1398

Head Matter:
BAY SOUND TRANSPORTATION CO. et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
No. 72-3208.
United States Court of Appeals, Fifth Circuit.
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-appel-lee.
Before BELL, INGRAHAM and RO-NEY, Circuit Judges.

Opinion:
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.