Sylvan C. Coleman, Trustee for the Stockholders of United Carbon Company in Dissolution, and Ashland Oil & Refining Company v. The United States

LARAMORE, Judge

(concurring):

In the original CBN case I concurred in the majority opinion. The argument in the second CBN case convinced me that I was in error in the first concurrence. However, I was of the opinion that collateral estoppel prevented the defendant from prevailing. Since no such question is present in this case, I concur in the majority opinion.