UNITED STATES v. RODGERS

No. 6400.

94 F.2d 666 (1938)

UNITED STATES v. RODGERS et al.

Circuit Court of Appeals, Third Circuit.

January 21, 1938.


Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and F. A. Michels, Sp. Assts. to the Atty. Gen., J. Cullen Ganey, U. S. Atty., of Bethlehem, Pa., and Thomas J. Curtin, Asst. U. S. Atty., of Philadelphia, Pa., and Berryman Green, of Washington, D. C., for the United States.

Frederick E. S. Morrison, Thomas Reath, and Henry S. Drinker, Jr., all of Philadelphia, Pa., for appellees.

Before BUFFINGTON, THOMPSON, and BIGGS, Circuit Judges.


BIGGS, Circuit Judge.

The executors of James Macklin, deceased, recovered judgment in the court below against the United States in the sum of $3,518.96, with interest. This appeal is taken from that judgment.

The facts of the case are as follows. Upon July 6, 1927, James Macklin was the owner of 2,400 shares of stock of Pennsylvania Glass Sand Company, designated hereafter as the "1902 Company." The cost basis for determining gain or loss to James Macklin...

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