Nevins Inc. v. Rothensies

Full title: NEVINS, Inc., v. Walter J. ROTHENSIES, Collector of Internal Revenue for…

Court: Circuit Court of Appeals, Third Circuit

Date published: Oct 10, 1945

151 F.2d 189 (3d Cir. 1945)

Opinion

No. 8895.

Argued October 8, 1945.

Decided October 10, 1945.

Appeal from the District Court of the United States for the Eastern District of Pennsylvania; William H. Kirkpatrick, Judge.

Robert R. Reynolds, Jr., of Washington, D.C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A.F. Prescott, Sp. Assts. to Atty. Gen., Gerald A. Gleeson, U.S. Atty., and Thomas J. Curtin, Asst. U.S. Atty., both of Philadelphia, Pa., on the brief), for respondent.

Morris Wolf, of Philadelphia, Pa. (Wolf, Block, Schorr Solis-Cohen, of Philadelphia, Pa., on the brief), for appellee.

Before MARIS, GOODRICH, and McLAUGHLIN, Circuit Judges.

PER CURIAM.

For the reasons set forth in the opinion of Judge Kirkpatrick, 58 F. Supp. 460, the judgment of the district court is affirmed.