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MacLAUGHLIN v. WESTMORELAND COAL CO.

No. 5537.

73 F.2d 1004 (1934)

Virginia E. MacLAUGHLIN, Administratrix of the Estate of Joseph S. MacLaughlin, Deceased, Late Collector of Internal Revenue, Defendant-Appellant, v. WESTMORELAND COAL CO., Plaintiff-Appellee.

Circuit Court of Appeals, Third Circuit.

December 1, 1934.

Attorney(s) appearing for the Case

George H. Zeutzius, of Washington, D. C., Charles D. McAvoy, U. S. Atty., and T. J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and E. F. McMahon, Sp. Assts. to the Atty. Gen., for appellant.

Charles Myers and Barnes, Biddle & Myers, all of Philadelphia, Pa., for appellee.

Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges.

PER CURIAM.

Trial by jury was waived, and the case formally submitted to the court. Holding that the stipulated facts sustain the court's findings, its judgment is affirmed on the reasoning of its opinion. 8 F.Supp. 963

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