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Kaufmann and Baer Co. v. Heiner

CIRCUIT COURT OF APPEALS, THIRD CIRCUIT


December 2, 1931

KAUFMANN AND BAER COMPANY, APPELLANT,
v.
D. B. HEINER, COLLECTOR OF INTERNAL REVENUE FOR THE TWENTY-THIRD DISTRICT OF PENNSYLVANIA, APPELLEE; SAME V. C. G. LEWELLYN, FORMERLY COLLECTOR OF INTERNAL REVENUE FOR THE TWENTY-THIRD DISTRICT OF PENNSYLVANIA, APPELLEE

Appeal from the District Court of the United States for the Western District of Pennsylvania.

Before BUFFINGTON and DAVIS, Circuit Judges, and WATSON, District Judge.

Per Curiam.

These cases rest on their own peculiar and unusual facts. These have been fully discussed, as well as the law on the subject, in the comprehensive opinion of the court below, 34 F.2d 698. Finding ourselves in accord therewith, its judgment is affirmed.

19311202

© 1998 VersusLaw Inc.



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