Case Name: Caroline H. McDOWELL, Executrix of Estate of Jesse C. McDowell, Deceased, Appellant, v. D. B. HEINER, Collector of Internal Revenue, Appellee
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1926-12-07
Citations: 15 F.2d 1015
Docket Number: No. 3511
Parties: Caroline H. McDOWELL, Executrix of Estate of Jesse C. McDowell, Deceased, Appellant, v. D. B. HEINER, Collector of Internal Revenue, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 15
Pages: 1015–1015

Head Matter:
Caroline H. McDOWELL, Executrix of Estate of Jesse C. McDowell, Deceased, Appellant, v. D. B. HEINER, Collector of Internal Revenue, Appellee.
(Circuit Court of Appeals, Third Circuit.
December 7, 1926.)
No. 3511.
William G. Heiner, of Pittsburgh, Pa., for appellant.
Charles T. Hendler, of Washington, D. C., John D. Meyer, U. S. Atty., and W. J. Aiken, Asst. U. S. Atty., both of Pittsburgh, Pa., and A. W. Gregg and Chester A. Gwinn, both of Washington, D. C., for appellee.
Harry C. Weeks, of Wichita Palls, Tex., amicus curiae.
Before BUFFINGTON, WOOLLEY, and DAYIS, Circuit Judges.

Opinion:
PER CURIAM.
The opinion of the court below, reported at 9 F.(2d) 120, is so full and satisfactory that a further one by this court cannot perforce be but an attempt to restate what that court satisfactorily said. We therefore restrict ourselves to adopting its opinion and affirming its decree, dismissing plaintiff's biR.