Kaufmann & Baer Co. v. Heiner

U.S. Court of Appeals for the Third Circuit
Kaufmann & Baer Co. v. Heiner, 58 F.2d 1082 (3d Cir. 1931)
11 A.F.T.R. (P-H) 358; 1931 U.S. App. LEXIS 4736; 5 U.S. Tax Cas. (CCH) 1475

Kaufmann & Baer Co. v. Heiner

Opinion of the Court

PER CURIAM.

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.

Reference

Full Case Name
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
Status
Published