Case Name: Frank K. BOWERS, Collector of Internal Revenue for the Second District of New York, Plaintiff in Error, v. Munson G. Shaw, Lawrence Daly, and Arthur E. Howell, Copartners Doing Business under the Firm Name of Alex D. Shaw & Co., Defendants in Error
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1927-06-06
Citations: 20 F.2d 1020
Docket Number: No. 282
Parties: Frank K. BOWERS, Collector of Internal Revenue for the Second District of New York, Plaintiff in Error, v. Munson G. Shaw, Lawrence Daly, and Arthur E. Howell, Copartners Doing Business under the Firm Name of Alex D. Shaw & Co., Defendants in Error.
Judges: Before MANTON and L. HAND, Circuit Judges, and CAMPBELL, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 20
Pages: 1020–1020

Head Matter:
Frank K. BOWERS, Collector of Internal Revenue for the Second District of New York, Plaintiff in Error, v. Munson G. Shaw, Lawrence Daly, and Arthur E. Howell, Copartners Doing Business under the Firm Name of Alex D. Shaw & Co., Defendants in Error.
Circuit Court of Appeals, Second Circuit.
June 6, 1927.
No. 282.
Charles H. Tuttle, U. S. Atty., of New York City (Charles Lincoln Sylvester, Asst. U. S. Atty., óf New York City, of counsel), for plaintiff in error.
Barnes, McKenna & Halstead, of New York City (Bernard C. McKenna and James M. Snee, both of New York City, of counsel), for defendants in error.
Before MANTON and L. HAND, Circuit Judges, and CAMPBELL, District Judge.

Opinion:
PER CURIAM.
The judgment below is affirmed on the authority of Fleischmann Mfg. Co. v. Irwin, etc. (C. C. A.) 5 F.(2d) 167, and Mayes v. Paul Jones & Co. (C. C. A.) 270 F. 121.
Judgment affirmed.