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PENNSYLVANIA TURNPIKE COMMISSION v. McGINNES

No. 12796.

268 F.2d 65 (1959)

PENNSYLVANIA TURNPIKE COMMISSION v. Edgar A. McGINNES, District Director of Internal Revenue, Philadelphia, and Manu-Mine Research & Development Company, Appellant and Seaboard Surety Company, Appellant.

United States Court of Appeals Third Circuit.

Decided June 8, 1959.

On Petition for Rehearing June 26, 1959.

Attorney(s) appearing for the Case

Jack Hart, New York City (Frederick G. McGavin, Reading, Pa., Daniel Mungall, Jr., Philadelphia, Pa., on the brief), for appellants.

Aaron M. Fine, Philadelphia, Pa. (Harold E. Kohn, Dilworth, Paxson, Kalish, Kohn & Dilks, Philadelphia, Pa., Henry E. Harner, Harrisburg, Pa., on the brief), for appellee.

Before McLAUGHLIN and HASTIE, Circuit Judges, and MORRILL, District Judge.

HASTIE, Circuit Judge.

This is an interlocutory appeal which has been perfected and allowed as provided by Section 1292(b) of Title 28 United States Code, as amended by the Act of September 2, 1958, Public Law 85-919, 72 Stat. 1770. The sole question we consider, in reviewing the district court's denial of motions to dismiss the complaint, is whether the complaint states a claim within federal jurisdiction.1

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