Case Name: Winthrop TAYLOR, Plaintiff-Appellant, v. Joseph MARCELLE, Collector of Internal Revenue, First District of New York, Defendant-Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1952-12-01
Citations: 199 F.2d 759
Docket Number: No. 7, Docket 22354
Parties: Winthrop TAYLOR, Plaintiff-Appellant, v. Joseph MARCELLE, Collector of Internal Revenue, First District of New York, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 199
Pages: 759–759

Head Matter:
Winthrop TAYLOR, Plaintiff-Appellant, v. Joseph MARCELLE, Collector of Internal Revenue, First District of New York, Defendant-Appellee.
No. 7, Docket 22354.
United States Court of Appeals Second Circuit.
Argued Nov. 12, 1952.
Decided Dec. 1, 1952.
Oeland & Kuhn, New York City, Walter R. Kuhn, New York City, of counsel, for plaintiff-appellant
Ellis N. Slack, Acting Asst. Atty. Gen., Frederic G. Rita, Sp. Asst, to Atty. Gen., Frank J. Parker, U. S. Atty., Nathan Borock, Asst. U. S. Atty., Brooklyn, N. Y., for Joseph Marcelle, Collector of Internal Revenue, First District of New York, defendant-appellee.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

Opinion:
PER CURIAM.
The judgment is affirmed on the opinion of the court below, 97 F.Supp. 35.