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Grandin v. Heiner

CIRCUIT COURT OF APPEALS, THIRD CIRCUIT


amended: April 6, 1932.

ELLIOT C. GRANDIN, ADM'R D.B.N., C.T.A. OF LAST WILL AND TESTAMENT OF WM. JAMES GRANDIN, DECEASED, APPELLANT,
v.
D. B. HEINER, COLLECTOR OF INTERNAL REVENUE, APPELLEE

Amended Opinion.

It appears that in the per curiam opinion filed in this case on March 17, 1932, the court was under the impression that the case was then being considered on a reargument of the first appeal rather than on an argument of the second appeal. This mistake was apparently due to the fact that the appellee's brief is entitled "Brief for Appellee on Re-argument" and to the further fact that the argument was in substance a reargument of the questions decided on the first appeal.

As stated in the opinion filed, we think that the case was correctly decided on the first appeal and that our decision [44 F.2d 141], is not inconsistent with the principles announced in the cases of Chase National Bank v. United States, 278 U.S. 327, 49 S. Ct. 126, 73 L. Ed. 405, 63 A.L.R. 388, and Reinecke v. Northern Trust Company, 278 U.S. 339, 49 S. Ct. 123, 73 L. Ed. 410, 66 A.L.R. 397.

The order, therefore, directing a new trial is vacated and set aside, and the judgment in this second appeal, which was entered in accordance with our decision on the first appeal, is affirmed.

19320406

© 1998 VersusLaw Inc.



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