Tax
Joseph S. MacLAUGHLIN, Collector, Appellant, v. ALLIANCE INSURANCE CO., Appellee
59 F.2d 1068·United States Court of Appeals for the Third Circuit·1932
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Opinion
Joseph S. MacLAUGHLIN, Collector, Appellant, v. ALLIANCE INSURANCE CO., Appellee.
No. 4642.
Circuit Court of Appeals, Third Circuit.
June 24, 1932.
Edward H. Horton, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., Edward W. Wells, U. S. Atty., and Paul Freeman, Asst. U. S. Atty., botn of Philadelphia, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for appellant.
Robert T. McCracken and Edward M. Biddle, both of Philadelphia, Pa., for appel-lee.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
[MAJORITY — PER CURIAM.]
PER CURIAM.
Upon the authority of the opinion of the Supreme Court (No. 548, October Term, 1931) 52 S. Ct. 538, 76 L. Ed.-, delivered in this ease and in fhe companion ease of Insurance Company of State of Pennsylvania, Appellant, v. Joseph S. MacLaughlin, Collector o.f Internal Revenue for the Eirst District of Pennsylvania, Appellee (No. 547, October Term, 1931) 52 S. Ct. 538, 76 L. Ed. -, on questions certified to the Supreme Court, the judgment against Joseph S. MacLaughlin, Collector, Appellant [49 F.(2d) 361], is reversed, with direction that judgment he entered for defendant.