McKEESPORT TIN PLATE CO. v. HEINER

Nos. 6142, 6143.

4 F.Supp. 923 (1933)

McKEESPORT TIN PLATE CO. v. HEINER, Collector of Internal Revenue. SAME v. UNITED STATES.

District Court, W. D. Pennsylvania.

October 24, 1933.


Attorney(s) appearing for the Case

S. Leo Ruslander, George K. Warn, Samuel Kaufman, R. J. Cleary, J. P. Fife, William J. Levy, all of Pittsburgh, Pa., Harry Friedman, of Washington, D. C., and Douglass, Fife & Young, of Pittsburgh, Pa., for plaintiff.

Horatio S. Dumbauld, U. S. Atty., and John A. McCann, Sp. Atty., Bureau of Internal Revenue, both of Pittsburgh, Pa., and E. Barrett Prettyman, Gen. Counsel, and R. P. Hertzog, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendants.


GIBSON, District Judge.

On July 3, 1933, judgment for the defendant was ordered in each of the above cases. Later counsel for the plaintiff moved for a new trial, and the cases have been reargued. Exhaustive briefs have been submitted by counsel, and we have endeavored to carefully review the matters involved.

Counsel for the plaintiff take special exception to the following excerpt from the opinion: "As stated, Congress has given the Commissioner great power...

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