KAUFMANN AND BAER COMPANY, APPELPELLANT,
v.
D. B. HEINER, COLLECTOR OF INTERNAL REVENUE FOR THE TWENTY-THIRD DISTRICT OF PENNSYLVANIA, APPELLEE; SAME V. C. G. LEWELLYN, FORMERLY COLLECTOR OF INTERNAL REVENUE FOR THE TWENTY-THIRD DISTRICT OF PENNSYLVANIA, APPELLEE
KAUFMANN AND BAER COMPANY, APPELPELLANT,
D. B. HEINER, COLLECTOR OF INTERNAL REVENUE FOR THE TWENTY-THIRD DISTRICT OF PENNSYLVANIA, APPELLEE; SAME V. C. G. LEWELLYN, FORMERLY COLLECTOR OF INTERNAL REVENUE FOR THE TWENTY-THIRD DISTRICT OF PENNSYLVANIA, APPELLEE
58 F.2d 1082
United States Court of Appeals for the Third Circuit (1931)
Opinion of the Court
These eases rest on their own peculiar and unusual facts. These have been fully discussed, as well as the law on the subject, in the comprehensive opinion of the court below, 34 F.(2d) 698. Finding ourselves in accord therewith, its judgment is affirmed.