BAY SOUND TRANSPORTATION CO. v. UNITED STATES

John A. Bailey, Houston, Tex., Benjamin W. Yancey, New Orleans, La., for plaintiffs-appellants. Scott P. Crampton, Asst. Atty. Gen., William S. Estabrook, Charles Barnett, Attys., Tax Division, Dept. of Justice, Washington, D.C., James R. Gough, Asst. U.S. Atty., Anthony J.P. Farris, U.S. Atty., Robert G. Darden, Asst. U.S. Atty., Houston, Tex., Myron C. Baum, Chief, Refund Trial Section No. 2, Meyer Rothwacks, Chief, Appellate Section, U.S. Dept. of Justice, Tax Division, Washington, D.C., for defendant-appellee.