MAHONING COAL RAILROAD COMPANY v. HIGGINS

No. 52.

145 F.2d 694 (1944)

The MAHONING COAL RAILROAD COMPANY, Appellee, v. Joseph T. HIGGINS, Collector of Internal Revenue for the Third District of New York, Appellant.

Circuit Court of Appeals, Second Circuit.

November 1, 1944.


Attorney(s) appearing for the Case

John B. Creegan and James B. M. McNally, U. S. Atty., both of New York City, for appellant.

Paul Folger, of Rochester, N. Y., and Frederick L. Wheeler, of New York City (Crosby J. Beakes and Leo Manville, both of New York City, of counsel), for appellee.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


PER CURIAM.

Judgment affirmed on opinion below, 57 F.Supp. 717

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