Opinion
No. 4477.
January 15, 1931.
Appeal from the District Court of the United States for the Western District of Pennsylvania; Frederic P. Schoonmaker, Judge.
Charles H. Sachs and Sachs Caplan, all of Pittsburgh, Pa., for appellant.
Louis E. Graham, U.S. Atty., and John A. McCann, Sp. Atty., Bureau of Internal Revenue, both of Pittsburgh, Pa. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and E.F. McMahon, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for appellee.
Before BUFFINGTON and WOOLLEY, Circuit Judges, and THOMPSON, District Judge.
We are satisfied that all that can be said in an opinion by this court has been set forth in that of the court below. We limit ourselves to adopting as our own that opinion and affirming the judgment below. The opinion below reads as follows.
Published in full in 41 F.2d 556.