Case Name: AMERICAN LOAN COMPANY (Now Dissolved), Plaintiff-Appellant, v. Wallace S. HANDY, Collector of Internal Revenue for the District of Delaware, Defendant-Appellee
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1937-08-11
Citations: 92 F.2d 74
Docket Number: No. 6352
Parties: AMERICAN LOAN COMPANY (Now Dissolved), Plaintiff-Appellant, v. Wallace S. HANDY, Collector of Internal Revenue for the District of Delaware, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 92
Pages: 74–74

Head Matter:
AMERICAN LOAN COMPANY (Now Dissolved), Plaintiff-Appellant, v. Wallace S. HANDY, Collector of Internal Revenue for the District of Delaware, Defendant-Appellee.
No. 6352.
Circuit Court of Appeals, Third Circuit.
Aug. 11, 1937.
Jackson R. Collins, of New York City, for appellant.
James W. Morris, Asst. Atty. Gen., and J. L. Monarch and F. E. Youngman, Sp. Assts. to Atty. Gen., for appellee.
Before BUFFINGTON and BIGGS, Circuit Judges, and DICKINSON, District Judge.

Opinion:
PER CURIAM.
The judgment below (16 F.Supp. 107) is affirmed for reasons stated in Beneficial Industrial Loan Corp. v. Handy (C.C.A.) 92 F.(2d) 74.