Bowers v. West Virginia Pulp & Paper Co.
U.S. Court of Appeals for the Second Circuit
Bowers v. West Virginia Pulp & Paper Co., 297 F. 225 (2d Cir. 1924)
4 A.F.T.R. (P-H) 3883; 1924 U.S. App. LEXIS 2814; 4 A.F.T.R. (RIA) 3883
Bowers v. West Virginia Pulp & Paper Co.
Opinion of the Court
Remembering that changes in treasury decisions do not change the law, but merely announce a change in the opinion about the law of some official, we are of opinion that the decisions in Edwards v. Wabash Ry. (C. C. A.) 264 Fed. 610, Trumbull Steel Co. v. Routzhan (D. C.) 292 Fed. 1009, and American Laundry, etc., Co. v. Dean (D. C.) 292 Fed. 620, furnish sufficient reasons for affirming this judgment, with costs, without further discussion.
Judgment affirmed accordingly.
Reference
- Full Case Name
- BOWERS, Internal Revenue Collector v. WEST VIRGINIA PULP & PAPER CO.
- Cited By
- 5 cases
- Status
- Published