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HENDERSON CLAY PRODUCTS, INC. v. UNITED STATES

No. 87-75.

633 F.2d 565 (1980)

HENDERSON CLAY PRODUCTS, INC. v. The UNITED STATES.

United States Court of Claims.

July 16, 1980.

Attorney(s) appearing for the Case

John G. Heard, Houston, Tex., Atty. of record, for plaintiff. Thomas P. Marinis, Jr., Glen A. Rosenbaum and Vinson & Elkins, Houston, Tex., of counsel.

Allan C. Lewis, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant. Theodore D. Peyser and Robert S. Watkins, Washington, D. C., of counsel.

Before COWEN, Senior Judge, and DAVIS and BENNETT, Judges.

OPINION

PER CURIAM:

This case comes before the court on the parties' exceptions to the recommended decision of Senior Trial Judge Mastin G. White, filed October 10, 1979, pursuant to Rule 134(h), having been submitted and considered on the briefs and oral argument of counsel. The court is satisfied with the trial judge's findings of fact with respect to, and articulation of the standard for this case of, the representative market or field price for the taxpayer...

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