Legal Opinion

Carolina Seafoods, Inc., a Corporation v. United States of America, Thomas P. Duke, Jr., Thomas P. Duke, Iii, D/B/A Bulls Bay Seafood Company, a Partnership v. United States

Court of Appeals for the Fourth Circuit

Decided August 1, 1978No. 77-1120Published

1Opinion of the Court

581 F.2d 1098

CAROLINA SEAFOODS, INC., a corporation, Appellee,

v.

UNITED STATES of America, Appellant.

Thomas P. DUKE, Jr., Thomas P. Duke, III, d/b/a Bulls Bay

Seafood Company, a partnership, Appellees,

v.

UNITED STATES of America, Appellant.

Nos. 77-1120, 77-1121.

United States Court of Appeals,

Fourth Circuit.

Argued Feb. 9, 1978.

Decided Aug. 1, 1978.

Libero Marinelli, Jr., Tax Div., Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., Washington, D. C., Mark W. Buyck, Jr., U. S. Atty., Columbia, S. C., A. Elliott Barrow, Jr., Asst. U. S. Atty., Charleston, S. C., Gilbert E.…

Also in this document: Dissent.

2Cases cited7 opinions

  1. United States v. W. M. Webb, Inc.Supreme Court of the United States · 1970
  2. Bishop v. United StatesCourt of Appeals for the Fifth Circuit · 1973
  3. Charles F., Michael L. And L. M. Anderson T/a Anderson Seafood Company v. United StatesCourt of Appeals for the Fifth Circuit · 1971
  4. Chimene v. DowDistrict Court, S.D. Texas · 1952
  5. Kirkconnell v. United StatesUnited States Court of Claims · 1965

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