Etzel, a soldier, was hit and injured by D's truck intersection in Los Angeles. The vehicle was driven by Boone, an employee of D. At P's expense of $123.45 Etzel was hospitalized, and his soldier's pay of $69.31 was continued during his disability. Upon the payment of $300 Etzel released D and Boone 'from any and all claims and demands which I now have or may hereafter have, on account of or arising out of' the accident. The novel question is whether the Government is entitled to recover from Ds as tortfeasors the amounts expended for hospitalization and soldier's pay, as for loss of Etzel's services. The District Court made findings of fact and conclusions of law in P's favor upon all the issues, including those of negligence and contributory negligence. Judgment was rendered accordingly. D appealed, and the 9th Circuit reversed.

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