Case ID: f2d_20/html/1020-01.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

Frank K. BOWERS, Collector of Internal Revenue for the Second District of New York, Plaintiff in Error, v. Munson G. Shaw, Lawrence Daly, and Arthur E. Howell, Copartners Doing Business under the Firm Name of Alex D. Shaw & Co., Defendants in Error.
    Circuit Court of Appeals, Second Circuit.
    June 6, 1927.
    No. 282.
    In Error to the District Court of the United States for the Southern District of New York.
    Writ of error to the District Court for the Southern District of New York. Plaintiffs sued to recover taxes paid under -the provisions of section 304 of the Revenue Act of 1917 (Comp. St. § 5986c). Judgment for plaintiffs. Defendant appeals.
    Affirmed.
    Charles H. Tuttle, U. S. Atty., of New York City (Charles Lincoln Sylvester, Asst. U. S. Atty., óf New York City, of counsel), for plaintiff in error.
    Barnes, McKenna & Halstead, of New York City (Bernard C. McKenna and James M. Snee, both of New York City, of counsel), for defendants in error.
    Before MANTON and L. HAND, Circuit Judges, and CAMPBELL, District Judge.
   PER CURIAM.

The judgment below is affirmed on the authority of Fleischmann Mfg. Co. v. Irwin, etc. (C. C. A.) 5 F.(2d) 167, and Mayes v. Paul Jones & Co. (C. C. A.) 270 F. 121.

Judgment affirmed.