Shell Oil Co. v. United States

CONCURRING OPINION

Donlon, Judge:

I concur with Judge Richardson’s decision that plaintiff’s motion to set aside the judgment order and reopen this case should be denied.

The motion and the supporting memorandum of plaintiff’s counsel raise two issues.

As to the second issue, I would add to Judge Richardson’s opinion that I find no authority to support plaintiff’s claim that this liquidation which, under section 520, might be subject to reliquidation to correct the clerical error if appropriate facts were shown, is a liquidation which is null and void. This liquidation in 1951, which was…