Remington Arms Company, Inc., Plaintiff-Appellee, v. United States of America, Defendant-Appellant., 461 F.2d 1268 (2nd Cir. 1972)

Docket Number: 71-2188

Reporting Judge: 72-2 USTC P 16,066

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Gary R. Allen, Atty., Tax Division, Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Richard W. Perkins, Attys., Tax Division, Dept. of Justice, Washington, D. C., and Stewart H. Jones, U. S. Atty., New Haven, Conn., on the brief), for defendant-appellant.

Richard C. Pugh, New York City (Ronald A. Partnoy, Bridgeport, Conn., Roger W. Thomas, Stephen L. Cohen, and Cleary, Gottlieb, Steen & Hamilton, New York City, on the brief), for plaintiff-appellee.

Before MOORE, SMITH and TIMBERS, Circuit Judges.

PER CURIAM:

We affirm the order and judgment of the District Court upon the well reasoned opinion of Arthur H. Latimer, United States Magistrate (D.Conn.1971), as approved and adopted by the District Court, Robert C. Zampano, District Judge.