Case ID: f2d_46/html/1023-04.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Henry C. ZELLER and Edward G. Zeller, Appellees, v. The UNITED STATES of America, Appellant.
    No. 214.
    Circuit Court of Appeals, Second Circuit.
    Feb. 2, 1931.
    Richard H. Templeton, U. S. Atty., of Buffalo, N. Y. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Ottamar Hamele, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellant.
    Slee, O’Brian, Hellings & Ulsh, of Buffalo, N. Y. (Ralph Ulsh, of Buffalo, N. Y., of counsel), for the United States.
    Before L. HAND, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

While this ease presents some variations in fact, they justify no further discussion than that in our opinion in Art Metal Construction Company v. United States of America 47 F.(2d) 558. The facts aro, indeed, stronger for the defendant.

For the reasons therein stated, the judgment [35 F.(2d) 870] is reversed, and the petition dismissed.