Tax
Virginia E. MacLAUGHLIN, Administratrix of the Estate of Joseph S. MacLaughlin, Deceased, Late Collector of Internal Revenue, Defendant-Appellant, v. WESTMORELAND COAL CO., Plaintiff-Appellee
73 F.2d 1004·United States Court of Appeals for the Third Circuit·1934
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Opinion
Virginia E. MacLAUGHLIN, Administratrix of the Estate of Joseph S. MacLaughlin, Deceased, Late Collector of Internal Revenue, Defendant-Appellant, v. WESTMORELAND COAL CO., Plaintiff-Appellee.
No. 5537.
Circuit Court of Appeals, Third Circuit.
Dec. 1, 1934.
George H. Zeutzius, of Washington, D. C., Charles D. MeAvoy, U. S. Atty., and T. J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., Prank J. Wideman, Asst. Atty. Gen., and Sewall Key and E. F. McMahon, Sp. Assts. to the Atty. Gen., for appellant.
Charles Myers and Barnes, Biddle & Myers, all of Philadelphia, Pa., for appellee.
Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges.
[MAJORITY — PER CURIAM.]
PER CURIAM.
Trial by jury was waived, and the case formally submitted to the court. Holding that the stipulated facts sustain the court’s findings, its judgment is affirmed on the reasoning of its opinion. 8 F. Supp. 963.