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SAWHILL v. LAWRENCE

No. 5256.

69 F.2d 194 (1934)

SAWHILL et al. v. LAWRENCE, Collector of Internal Revenue, et al.

Circuit Court of Appeals, Third Circuit.

February 23, 1934.

Attorney(s) appearing for the Case

Louis J. Wiesen, of Sharon, Pa., and Samuel Kaufman and S. Leo Ruslander, both of Pittsburgh, Pa., for appellants.

Horatio S. Dumbauld, U. S. Atty., and John A. McCann, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa., for appellees.

Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges.

THOMPSON, Circuit Judge.

This is an appeal from a decree of the District Court for the Western District of Pennsylvania. The appellants, receivers of the Mercer Tube & Manufacturing Company, Sharon Steel Products Company, and McDowell & Company, petitioned for an injunction to restrain the collector of internal revenue from proceeding with the sale of steel pipe, which had been seized by him upon distraint for income taxes assessed against one B. A. Small...

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