AMERICAN MARINE CORPORATION, APPELLANT,
v.
THE TOWBOAT Z-FOURTEEN, HER ENGINES, TACKLE, ETC., APPELLEE
AMERICAN MARINE CORPORATION, APPELLANT,
THE TOWBOAT Z-FOURTEEN, HER ENGINES, TACKLE, ETC., APPELLEE
316 F.2d 238
Court of Appeals for the Fifth Circuit (1963)
Positive Treatment
Cited by 4 cases
Opinion of the Court
PER CURIAM.
The questions raised in this in rem proceeding involving an alleged lien on a vessel are well delineated in the published findings of facts and conclusions of law of the court below.1 We find them to be accurate and to deal fully with the issues of law and fact involved. We agree with the conclusions reached and the reasons given by the court below; and, based upon them, the judgment is
Affirmed.
. American Marine Corporation v. The Towboat Z-Fourteen, etc., 1962, W.D. La., 214 F.Supp. 849.
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Johnson v. Commissioner OF Internal Revenue, 495 F.2d 1079 (6th Cir. 1974)
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Hirst v. Commissioner OF Internal Revenue, 572 F.2d 427 (4th Cir. 1978)
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Teofilo Evangelista and Frances Evangelista v. Commissioner OF Internal Revenue, 629 F.2d 1218 (7th Cir. 1980)
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