Citation Codes Equivalent Citations citation codes Docket Number No. 722, Docket 71-2188. Attorney(S) Gary R. Allen, , Tax Division, of Justice, Washington, D.C. (Scott P. Crampton, , Meyer Rothwacks Richard W. Perkins, , Tax Division, of Justice, Washington, D.C., Stewart H. Jones, U.S. , New Haven, , on the brief), for defendant- Richard C. Pugh, New York City (Ronald A. Partnoy, Bridgeport, , Roger W. Thomas, Stephen L. Cohen, Cleary, Gottlieb, Steen Hamilton, New York City, on the brief), for plaintiff- Judges Leonard Page Moore John Joseph Smith William Homer Timbers See more information ... Smart Summary Please sign up to generate summary. REMINGTON ARMS COMPANY, INC., PLAINTIFF-APPELLEE, v. UNITED STATES OF AMERICA, DEFENDANT-APPELLANT. PER CURIAM: We affirm the order and judgment of the District Court upon the well reasoned opinion of Arthur H. Latimer, United States Magistrate (D.Conn. 1971), as approved and adopted by the District Court, Robert C. Zampano, District Judge.