Opinion
Nos. 4417, 4418.
December 2, 1931. Rehearing Denied June 27, 1932.
Appeal from the District Court of the United States for the Western District of Pennsylvania.
Louis Caplan, of Pittsburgh, Pa., and W.W. Booth and W.A. Seifert, both of Pittsburgh, Pa. (Smith, Shaw, McClay Seifert, of Pittsburgh, Pa., of counsel), for appellant.
E.J. Dowd, Sp. Atty., Bureau of Internal Revenue, of Washington, D.C., John A. McCann, Sp. Asst. to U.S. Atty., and Louis Edward Graham, U.S. Atty., both of Pittsburgh, Pa. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and T.H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for appellee.
Before BUFFINGTON and DAVIS, Circuit Judges, and WATSON, District Judge.
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.