Case Name: Israel Seligman v. Frank K. Bowers, Collector of Internal Revenue for the Second District of New York, and David H. Blair, United States Commissioner, etc.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1926-04-19
Citations: 271 U.S. 642
Docket Number: No. 674
Parties: Israel Seligman v. Frank K. Bowers, Collector of Internal Revenue for the Second District of New York, and David H. Blair, United States Commissioner, etc.
Judges: 
Reporter: United States Reports
Volume: 271
Pages: 642–642

Head Matter:
No. 674.
Israel Seligman v. Frank K. Bowers, Collector of Internal Revenue for the Second District of New York, and David H. Blair, United States Commissioner, etc.
Submitted April 12, 1926.
Decided April 19, 1926.
Messrs. Charles Marvin and Roscoe C. Harper for appellant. Solicitor General Mitchell for appellee.

Opinion:
Per Curiam.
Dismissed for want of jurisdiction upon the authority of § 238 of the Judicial Code, as amended by the act of February 13, 1925, c. 229, sec. 1, 43 Stat. 938.