Case Name: NATIONAL EXCHANGE CLUB, Inc., Appellant, v. Frazier REAMS, Collector of Internal Revenue for Northern District of Ohio, Western Division, and United States of America, Appellees
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1945-02-19
Citations: 147 F.2d 291
Docket Number: No. 9891
Parties: NATIONAL EXCHANGE CLUB, Inc., Appellant, v. Frazier REAMS, Collector of Internal Revenue for Northern District of Ohio, Western Division, and United States of America, Appellees.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 147
Pages: 291–291

Head Matter:
NATIONAL EXCHANGE CLUB, Inc., Appellant, v. Frazier REAMS, Collector of Internal Revenue for Northern District of Ohio, Western Division, and United States of America, Appellees.
No. 9891.
Circuit Court of Appeals, Sixth Circuit
Feb. 19, 1945.
Fraser, Shumaker, Kendrick & Winn and Amos L. Conn, all of Toledo, Ohio, for appellant.
Don C. Miller, of Cleveland, Ohio, Marcus L. Friedman, of Toledo, Ohio, and Samuel O. Clark, Jr., of Washington, D. C, for appellees.
Before SIMONS, MARTIN, and MCALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
The above cause coming on to be heard on briefs, transcript of record, and argument of counsel for the parties; after due consideration, it is hereby ordered, adjudged, and decreed that the judgment of the district court be and is hereby affirmed.