Case Name: Harry YATES, Plaintiff-Appellant, v. George T. McGOWAN, as United States Collector of Internal Revenue for the 28th New York District, Defendant-Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1942-01-26
Citations: 124 F.2d 819
Docket Number: No. 165
Parties: Harry YATES, Plaintiff-Appellant, v. George T. McGOWAN, as United States Collector of Internal Revenue for the 28th New York District, Defendant-Appellee.
Judges: Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 124
Pages: 819–819

Head Matter:
Harry YATES, Plaintiff-Appellant, v. George T. McGOWAN, as United States Collector of Internal Revenue for the 28th New York District, Defendant-Appellee.
No. 165.
Circuit Court of Appeals, Second Circuit.
Jan. 26, 1942.
Rehearing Denied March 7, 1942.
O’Brian, Hellings, Ulsh & Morey, of Buffalo, N. Y., for appellant.
Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch, Helen R. Carloss, and Paul R. Russell, Sp. Assts. to the Atty. Gen., and George L. Grobe, U. S. Atty., and R. Norman Kirchgraber, Asst. U. S. Atty., both of Buffalo, N. Y., for appellee.
Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Judgment, 39 F.Supp. 257, affirmed on authority of Fairbanks v. United States, 306 U.S. 436, 59 S.Ct. 607, 83 L.Ed. 855.