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PRODUCERS SUPPLY & TOOL COMPANY v. UNITED STATES

No. 71-3384 Summary Calendar.

465 F.2d 787 (1972)

The PRODUCERS SUPPLY & TOOL COMPANY, Plaintiff-Appellant-Cross-Appellee, v. The UNITED STATES of America, Defendant-Appellee-Cross-Appellant.

United States Court of Appeals, Fifth Circuit.

As Modified On Denial of Rehearing October 12, 1972.

Attorney(s) appearing for the Case

Fred A. Sanders, McDonald, Sanders, Ginsburg, Phillips, Maddox & Newkirk, Fort Worth, Tex., for appellant.

Scott P. Crampton, Asst. Atty. Gen., Ben A. Douglas, Meyer Rothwacks, Grant W. Wiprud, David English, Carmack, Attys., Tax Div., Dept. of Justice, Dallas, Tex., Eldon R. Mahon, U. S. Atty., Fort Worth, Tex., for appellee.

Before JOHN R. BROWN, Chief Judge, and GOLDBERG and MORGAN, Circuit Judges.

GOLDBERG, Circuit Judge:

Hopefully we return to our last encounter with the so-called ABC transaction, endemic to oil and gas taxation, but now buried in the statutory graveyard marked "repealed." 26 U.S.C.A. § 636. Because the transactional facts of this case were consummated before ABC's statutory rigor mortis set in, we must clinically exhume and examine the vital organs of the ABC corpus, to try to come to a diagnostic conclusion as to whether or not the...

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