Rhone Poulenc Surfactants and Specialties, L.P. - Page 63

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               In essence, the majority’s holding rests on the Supreme                
          Court’s pronouncement that a statute of limitations receives                
          strict construction in favor of the Government.  See E.I. DuPont            
          De Nemours & Co. v. Davis, 264 U.S. 456, 462 (1924).  Strict                
          construction is a “close or rigid reading and interpretation of a           
          law” and “refuses to expand the law by implications or equitable            
          considerations”.  Black’s Law Dictionary 1422 (6th ed. 1990).               
          The majority, however, stretches the applicability of the statute           
          to ensure that the Government prevails.  That is reconstruction,            
          not strict construction.  Accordingly, I respectfully dissent.              
               CHABOT and PARR, JJ., agree with this dissent.                         

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