Case Name: BIG THREE INDUSTRIAL GAS & EQUIPMENT COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1972-06-08
Citations: 459 F.2d 1042
Docket Number: No. 71-2930
Parties: BIG THREE INDUSTRIAL GAS & EQUIPMENT COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 459
Pages: 1042–1043

Head Matter:
BIG THREE INDUSTRIAL GAS & EQUIPMENT COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
No. 71-2930.
United States Court of Appeals, Fifth Circuit.
June 8, 1972.
Howard A. Weinberger, Atty., Tax Div., Dept, of Justice, Dallas, Tex., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Virginia H. Gallagher, Attys., Tax Div., Dept, of Justice, Washington, D. C., Anthony J. P. Farris, U. S. Atty., Houston, Tex., William A. Friedlander, Jane M. Edmisten, Attys., Tax Division, Department of Justice, Washington, D. C., of counsel, for defendant-appellant.
Charles R. Vickery, Jr., Houston, Tex., Vickery & McConnell,. Don Stocking, Arthur Slaughter, Houston, Tex., for plaintiff-appellee.
Before AINSWORTH, GODBOLD and MORGAN, Circuit Judges.

Opinion:
PER CURIAM:
The Government appeals from the District Court's judgment in favor of ap-pellee Taxpayer. We affirm and adopt the opinion of the District Judge which is reported at 329 F.Supp. 1273.
Affirmed.