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Heiner v. Bessemer Coal Coke Company

Circuit Court of Appeals, Third Circuit
Mar 4, 1931
47 F.2d 1083 (3d Cir. 1931)

Opinion

No. 4368.

March 4, 1931.

Appeal from the District Court of the United States for the Western District of Pennsylvania; Frederic P. Schoonmaker, Judge.

Louis Edward Graham, U.S. Atty., and John A. McCann, Asst. U.S. Atty., both of Pittsburgh, Pa. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Lester L. Gibson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for appellant.

W.W. Booth, Smith, Shaw, McClay Seifert, and Maynard Teall, all of Pittsburgh, Pa., for appellee.

Before BUFFINGTON and THOMPSON, Circuit Judges, and THOMSON, District Judge.


In conformity with the opinion of the Supreme Court of the United States in Graham and Foster et al. v. Goodcell, 282 U.S. ___, 51 S. Ct. 186, 75 L. Ed. ___, and the consent of counsel attached hereto, it is now here ordered and adjudged by this court that the judgment of the said District Court [ 39 F.2d 492] in this cause be, and the same is hereby, reversed.


Summaries of

Heiner v. Bessemer Coal Coke Company

Circuit Court of Appeals, Third Circuit
Mar 4, 1931
47 F.2d 1083 (3d Cir. 1931)
Case details for

Heiner v. Bessemer Coal Coke Company

Case Details

Full title:D.B. HEINER, Collector, Appellant, v. BESSEMER COAL COKE COMPANY, Appellee

Court:Circuit Court of Appeals, Third Circuit

Date published: Mar 4, 1931

Citations

47 F.2d 1083 (3d Cir. 1931)