Case Name: George Arents HUMPHREYS, Plaintiff-Appellee, v. Almon G. RASQUIN, Collector of Internal Revenue of the United States for the First District of New York, Defendant-Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1939-01-23
Citations: 101 F.2d 1012
Docket Number: No. 205
Parties: George Arents HUMPHREYS, Plaintiff-Appellee, v. Almon G. RASQUIN, Collector of Internal Revenue of the United States for the First District of New York, Defendant-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 101
Pages: 1012–1012

Head Matter:
George Arents HUMPHREYS, Plaintiff-Appellee, v. Almon G. RASQUIN, Collector of Internal Revenue of the United States for the First District of New York, Defendant-Appellant.
No. 205.
Circuit Court of Appeals, Second Circuit.
Jan. 23, 1939.
James W. Morris, Asst. Atty. Gen., Sewall Key and Frederic G. Rita, Sp. Assts. to Atty. Gen., and Michael F. Walsh, U. S. Atty., and Frank J. Parker, Asst. U. S. Atty., both of Brooklyn, N. Y., for appellant.
Carter, Ledyard & Milburn, of New York City (Sidney W. Davidson and Allin H. Pierce, both of New York City, of counsel), for plaintiff-appellee.
Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Decision affirmed on the authority of Hesslein v. Hoey, 2 Cir., 91 F.2d 954.