Jo. C. Calhoun, Jr., and Esther C. Young, Executors of the Estate of Niels A. Christensen (Deceased) v. The United States

This case was referred to Donald E. Lane, a trial commissioner of this court who, under the order of reference, submitted his findings of fact and recommended conclusion of law in a report filed on July 22, 1963. Exceptions to the commissioner’s report were filed by the defendant, briefs were filed by the parties and the case was submitted to the court on oral argument of counsel. Since the court is in agreement with the opinion and recommendation of the commissioner, it hereby adopts the same as the basis for its judgment in this ease as hereinafter set forth. Therefore, the court concludes…