Shell Oil Co. v. United States

CONCURRING OPINION

Molltson, Judge:

I concur in the action of my colleagues granting a rehearing in this case, but inasmuch as I believe that the issues raised by the motion for rehearing and by the memorandum offered in opposition to the motion should be discussed and determined, I wish to record my own views in the matter.

The vacating and setting aside of the judgment and the submission in this case is sought for the purpose of permitting the plaintiffs to apply for leave to amend the protest to conform to the evidence. By our decision, reported as Shell Oil Co , Inc., and A. W. Salter & Co.,…