Smith v. United States

Per Curiam :

This case was referred pursuant to former Buie 45(a) (now Buie 57(a)) to Trial Commissioner C. Murray Bernhardt with directions to make findings of fact and a recommendation for a conclusion of law. The Commissioner has done so in an opinion and report filed December 19, 1963. Plaintiff accepts the Commissioner’s opinion and findings. Defendant has excepted to the opinion and certain of the findings. The parties have filed briefs and oral argument has been had. With minor modifications, the court is in agreement with the Commissioner’s findings and recommended opinion.…