HEINER v. GWINNER

Nos. 7025, 7031.

114 F.2d 723 (1940)

HEINER, Former Collector of Internal Revenue, v. GWINNER. GWINNER v. HEINER, Former Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

Writ of Certiorari Denied December 23, 1940.


Attorney(s) appearing for the Case

John A. McCann, W. A. Seifert, William Wallace Booth, and Thomas P. Johnson, all of Pittsburgh, Pa. (Reed, Smith, Shaw & McClay, of Pittsburgh, Pa., of counsel), for plaintiff.

George Mashank, U. S. Atty., and Elliott W. Finkel, Asst. U. S. Atty., both of Pittsburgh, Pa., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Michael H. Cardozo, IV, Sp. Assts. to the Atty. Gen., for defendant.

Before MARIS, JONES, and GOODRICH, Circuit Judges.


Writ of Certiorari Denied December 23, 1940. See 61 S.Ct. 396, 85 L.Ed. ___.

MARIS, Circuit Judge.

These cross-appeals are from a judgment of the District Court for the Western District of Pennsylvania, in a suit brought by the plaintiff to recover income tax alleged to have been overpaid by him for the year 1930. We shall consider first the defendant's appeal. The pertinent facts involved in it are as follows:

In 1930 Duquesne Steel Foundry Company...

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