Bowers v. New York Albany Lighterage Company

Full title: Frank K. BOWERS, Individually and as Collector of Internal Revenue for the…

Court: Circuit Court of Appeals, Second Circuit

Date published: Feb 1, 1926

10 F.2d 1017 (2d Cir. 1926)

Opinion

Nos. 179, 206, 215.

February 1, 1926.

In Error to the District Court of the United States for the Southern District of New York.

For opinion below, see 4 F.2d 604.

Emory R. Buckner, U.S. Atty., of New York City (Sherwood E. Hall, Asst. U.S. Atty., of New York City, A.W. Gregg, Solicitor of Internal Revenue, and Charles T. Hendler, Sp. Atty. Internal Revenue, both of Washington, D.C., of counsel), for plaintiff in error.

Winifred Sullivan, of New York City, for defendant in error New York Albany Lighterage Co.

Budd Coffey, of New York City (Bern Budd, Henry P. Keith, and Benjamin Mahler, all of New York City, of counsel), for defendant in error Seaman.

Jackson, Fuller, Nash Brophy, of New York City (George W. Mathews, of Boston, Mass., and Thomas S. Fuller, of New York City, of counsel), for defendant in error Fuller.

Stuart Chevalier, of Washington, D.C., Ewing Everett, of New York City, and Robert N. Miller, of Washington, D.C., amici curiæ (in the Fuller case).

Before ROGERS, HOUGH, and HAND, Circuit Judges.

PER CURIAM.

The above cases are affirmed, on the authority of Seaman v. Bowers (C.C.A.) 297 F. 371.

HAND, Circuit Judge, dissents.