SPEAR & CO. v. HEINER

No. 5609.

34 F.2d 795 (1929)

SPEAR & CO. v. HEINER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

June 5, 1929.


Attorney(s) appearing for the Case

Eugene B. Strassburger and Smith, Shaw & McClay, all of Pittsburgh, Pa., for plaintiff.

John D. Meyer, U. S. Atty., and John A. McCann, Asst. U. S. Atty., both of Pittsburgh, Pa., for defendant.


Findings of Fact.

McVICAR, District Judge.

1. The said plaintiff is, and at all times herein mentioned was, a corporation organized and existing under the laws of the state of New Jersey and maintaining its principal office in the city of Pittsburgh, in the commonwealth of Pennsylvania.

2. The defendant at all times pertinent to this case was, and is, collector of internal revenue for the Twenty-Third district of Pennsylvania, and resident within...

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