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OTM CORP. v. UNITED STATES

No. 77-3200 Summary Calendar.

572 F.2d 1046 (1978)

OTM CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

May 8, 1978.

Attorney(s) appearing for the Case

Dougal C. Pope, Houston, Tex., for plaintiff-appellant.

J. A. Canales, U. S. Atty., Houston, Tex., M. Carr Ferguson, Gary R. Allen, Asst. Attys. Gen., Tax Div., Gilbert E. Andrews, Acting Chief, Appellate Section, Daniel F. Ross, Atty., U. S. Dept. of Justice, Washington, D. C., for defendant-appellee.

Before RONEY, GEE and FAY, Circuit Judges.

PER CURIAM:

The judgment is affirmed on the basis of the Findings of Fact and Conclusions of Law of the District Court annexed hereto.

Appendix to follow.

APPENDIX

IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION

OTM CORPORATION, | | Plaintiff | ...

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