KAUFMANN AND BAER COMPANY v. HEINER

Nos. 4417, 4418.

58 F.2d 1082 (1931)

KAUFMANN AND BAER COMPANY, Appellant, v. D. B. HEINER, Collector of Internal Revenue for the Twenty-Third District of Pennsylvania, Appellee. SAME v. C. G. LEWELLYN, Formerly Collector of Internal Revenue for the Twenty-Third District of Pennsylvania, Appellee.

Circuit Court of Appeals, Third Circuit.

Rehearing Denied June 27, 1932.


Attorney(s) appearing for the Case

Louis Caplan, of Pittsburgh, Pa., and W. W. Booth and W. A. Seifert, both of Pittsburgh, Pa. (Smith, Shaw, McClay & Seifert, of Pittsburgh, Pa., of counsel), for appellant.

E. J. Dowd, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., John A. McCann, Sp. Asst. to U. S. Atty., and Louis Edward Graham, U. S. Atty., both of Pittsburgh, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before BUFFINGTON and DAVIS, Circuit Judges, and WATSON, District Judge.


PER CURIAM.

These cases rest on their own peculiar and unusual facts. These have been fully discussed, as well as the law on the subject, in the comprehensive opinion of the court below, 34 F.2d 698. Finding ourselves in accord therewith, its judgment...

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