McCLAIN, Collector of Internal Revenue, v. FIDELITY INS., TRUST & SAFE DEPOSIT CO.
(Circuit Court of Appeals, Third Circuit.
June 3, 1903.)
No. 9.
In Error to the Circuit Court of the United States for the-Eastern District of Pennsylvania.
For opinion below, see 113 Fed. 152.
J. Whittaker Thompson and James B. Holland, for plaintiff in error.
John Marshall Gest, for defendant in error.
Before AGHESON and DALLAS, Circuit Judges, and BUFFINGTON, District Judge.
[MAJORITY — DALLAS, Circuit Judge.]
DALLAS, Circuit Judge.
We think the court below was clearly right in. holding that the judgment of this court in the case of McClain v. Penna. Co. for Ins., etc., 108 Fed. 618, 47 C. C. A. 529, is, in effect, decisive of the question in controversy in this one. Therefore the judgment to which the present writ of error relates is affirmed.