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SHIVEL, INC. v. O. WAKEFIELD

No. 71-1991 Summary Calendar.

448 F.2d 780 (1971)

SHIVEL, INC., Plaintiff-Appellee, v. Fred O. WAKEFIELD et al., Defendants, Diamond Construction Co., Defendant-Appellee, United States of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

October 5, 1971.

Attorney(s) appearing for the Case

Gerald J. Gallinghouse, U. S. Atty., New Orleans, La., Meyer Rothwacks, Chief, Appellate Sec., Fred B. Ugast, Asst. Atty. Gen., Bennet N. Hollander, William K. Hogan, Attys., Tax Div., Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., for defendant-appellant.

Ben R. Miller, Sr., Baton Rouge, La., for Shivel, Inc.

Harold J. Rhodes, Rhodes & Culotta, Berwick, La., for Diamond Construction Co.

Before JOHN R. BROWN, Chief Judge, and INGRAHAM and RONEY, Circuit Judges.

PER CURIAM:

Affirmed. See Local Rule 21.

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