U.S. Court of Appeals for the First Circuit, 1952

Winthrop Taylor v. Joseph Marcelle, Collector of Internal Revenue, First District of New York

Winthrop Taylor v. Joseph Marcelle, Collector of Internal Revenue, First District of New York
U.S. Court of Appeals for the First Circuit · Decided December 1, 1952
199 F.2d 759 (Federal Reporter, Second Series)

Winthrop Taylor v. Joseph Marcelle, Collector of Internal Revenue, First District of New York

Opinion

199 F.2d 759

52-2 USTC P 9560

Winthrop TAYLOR, Plaintiff-Appellant,
v.
Joseph MARCELLE, Collector of Internal Revenue, First
District of New York, Defendant-Appellee.

No. 7, Docket 22354.

United States Court of Appeals Second Circuit.

Argued Nov. 12, 1952.
Decided Dec. 1, 1952.

Oeland & Kuhn, New York City, Walter R. Kuhn, New York City, of counsel, for plaintiff-appellant.

Ellis N. Slack, Acting Asst. Atty. Gen., Frederic G. Rita, Sp. Asst. to Atty. Gen., Frank J. Parker, U.S. Atty., Nathan Borock, Asst. U.S. Atty., Brooklyn, N.Y., for Joseph Marcelle, Collector of Internal Revenue, First District of New York, defendant-appellee.

Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

PER CURIAM.

1

The judgment is affirmed on the opinion of the court below, 97 F.Supp. 35.

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