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NILES v. MILBOURNE

No. 4360.

100 F.2d 723 (1939)

NILES et al. v. MILBOURNE.

Circuit Court of Appeals, Fourth Circuit.

January 9, 1939.

Attorney(s) appearing for the Case

Emory H. Niles and Charles E. Quandt, both of Baltimore, Md. (Charles E. Cockey, of Baltimore, Md., on the brief), for appellants.

Mills Kitchin, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key, J. Louis Monarch, Sp. Assts. to Atty. Gen., and Bernard J. Flynn, U. S. Atty., and G. Randolph Aiken, Asst. U. S. Atty., both of Baltimore, Md., on the brief), for appellee.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

NORTHCOTT, Circuit Judge.

This is an appeal from a judgment entered in the District Court of the United States for the District of Maryland in an action at law in which the appellants, Emory H. Niles and Charles E. Cockey, administrators c. t. a. of the estate of Leroy L. Andrews, were plaintiffs and the appellee, Lewis M. Milbourne, individually and as former Acting Collector of Internal Revenue for the District of Maryland, was defendant.

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