Case Name: HIGMAN TOWING CO., Appellant, v. Roland COCREHAN, Collector of Internal Revenue of State of Louisiana, Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1948-02-06
Citations: 165 F.2d 789
Docket Number: No. 12003
Parties: HIGMAN TOWING CO., Appellant, v. Roland COCREHAN, Collector of Internal Revenue of State of Louisiana, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 165
Pages: 789–789

Head Matter:
HIGMAN TOWING CO., Appellant, v. Roland COCREHAN, Collector of Internal Revenue of State of Louisiana, Appellee.
No. 12003.
Circuit Court of Appeals, Fifth Circuit.
Feb. 6, 1948.
L. J. Benckenstein and George Edwards Duncan, both of Beaumont, Tex., and L. K. Benson, of New Orleans, La., for appellant.
John B. Smullin, Chief Counsel, Dept, of Rev., of Baton Rouge, La., for appellee.
Before HUTCHESON, McCORD, and LEE, Circuit Judges.

Opinion:
PER CURIAM.
It will serve no useful purpose for us to consider and discuss the questions so fully and interestedly presented in appellant's brief. We regard them as not open to us but as foreclosed by the decisions in Economy Light & Power Co. v. United States, 256 U.S. 113, 41 S.Ct. 409, 65 L.Ed. 847, and Escanaba & Lake Michigan Transp. Co. v. City of Chicago, 107 U.S. 678, 2 S.Ct. 185, 27 L.Ed. 442, and the other cases it cites.
On the authority of those cases, the judgment appealed from, 70 F.Supp. 628, is affirmed.