SHIVEL, INC., Plaintiff-Appellee,
Fred O. WAKEFIELD et al., Defendants,
Diamond Construction Co., Defendant-Appellee,
United States of America, Defendant-Appellant.
No. 71-1991 Summary Calendar.*
United States Court of Appeals, Fifth Circuit.
October 5, 1971.
Appeal from United States District Court, Eastern District of Louisiana; R. Blake West, District Judge.
Gerald J. Gallinghouse, U. S. Atty., New Orleans, La., Meyer Rothwacks, Chief, Appellate Sec., Fred B. Ugast, Asst. Atty. Gen., Bennet N. Hollander, William K. Hogan, Attys., Tax Div., Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., for defendant-appellant.
Ben R. Miller, Sr., Baton Rouge, La., for Shivel, Inc.
Harold J. Rhodes, Rhodes & Culotta, Berwick, La., for Diamond Construction Co.
Before JOHN R. BROWN, Chief Judge, and INGRAHAM and RONEY, Circuit Judges.
Affirmed. See Local Rule 21.1