Opinion
No. 214.
February 2, 1931.
Appeal from the District Court of the United States for the Western District of New York.
Appeal by the defendant from a judgment for the plaintiff in an action in the District Court for the Western District of New York to recover for income and excess profits taxes, erroneously paid.
Richard H. Templeton, U.S. Atty., of Buffalo, N.Y. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Ottamar Hamele, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for appellant.
Slee, O'Brian, Hellings Ulsh, of Buffalo, N.Y. (Ralph Ulsh, of Buffalo, N.Y., of counsel), for the United States.
Before L. HAND, SWAN, and CHASE, Circuit Judges.
While this case presents some variations in fact, they justify no further discussion than that in our opinion in Art Metal Construction Company v. United States of America 47 F.2d 558. The facts are, indeed, stronger for the defendant.
For the reasons therein stated, the judgment [ 35 F.2d 870] is reversed, and the petition dismissed.