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MAPCO INC. v. UNITED STATES

No. 287-74.

556 F.2d 1107 (1977)

MAPCO INC. v. The UNITED STATES.

United States Court of Claims.

June 15, 1977.

Attorney(s) appearing for the Case

J. W. Bullion, Dallas, Tex., atty. of record, for plaintiff. Buford P. Berry and Thompson, Knight, Simmons & Bullion, Dallas, Tex., of counsel.

Patricia B. Tucker, Washington, D.C., with whom was Acting Asst. Atty. Gen. Myron C. Baum, for defendant. Theodore D. Peyser, Jr., Washington, D.C., of counsel.

Before DAVIS, Judge, SKELTON, Senior Judge, and KASHIWA, Judge.

OPINION

PER CURIAM:

This tax refund action comes before the court on plaintiff's and defendant's exceptions and briefs to the recommended decision of Senior Trial Judge Mastin G. White, which he has submitted in accordance with Rule 134(h) on August 25, 1976. Neither party has taken exception to any of the trial judge's proposed findings of fact; however, both parties have taken exception to the trial judge's recommended conclusion of law. Upon consideration...

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