Case Name: E. J. FAY, Complainant-Appellant, v. Joseph T. HIGGINS, as United States Collector of Internal Revenue for the Third District of New York, Defendant-Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1938-10-17
Citations: 99 F.2d 1002
Docket Number: No. 26
Parties: E. J. FAY, Complainant-Appellant, v. Joseph T. HIGGINS, as United States Collector of Internal Revenue for the Third District of New York, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 99
Pages: 1002–1002

Head Matter:
E. J. FAY, Complainant-Appellant, v. Joseph T. HIGGINS, as United States Collector of Internal Revenue for the Third District of New York, Defendant-Appellee.
No. 26.
Circuit Court of Appeals, Second Circuit.
Oct. 17, 1938.
James A. O’Gorman, Jr., and Donald Horne, both of New York City, for appellant.
Lamar Hardy, U. S. Atty., of New York City (John W. Knox, Asst. U. S. Atty., of New York City, of counsel), for appellee.
' Before MANTON, L. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed on the authority of Concentrate Mfg. Corporation v. Higgins, 2 Cir., 90 F.2d 439.