United States v. Wood

CONCURRING OPINION

Newman, Judge:

I agree with Judge Maletz’ opinion that under all the facts and circumstances of this case Carter, Inc. was an agent or alter ego of Carter, Ltd. rather than a purchaser, and that the decision and judgment of the trial court should be reversed. And I agree with my colleague that even assuming arguendo Carter, Inc. was a purchaser, the trial court erred in holding that appellee had sustained its burden of proof under section 402(f) (1) (B).

I think it important, however, to add some further brief comments:

In my view, the trial court used an erroneous basis for…