Case Name: Henry C. ZELLER and Edward G. Zeller, Appellees, v. The UNITED STATES of America, Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1931-02-02
Citations: 46 F.2d 1023
Docket Number: No. 214
Parties: Henry C. ZELLER and Edward G. Zeller, Appellees, v. The UNITED STATES of America, Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 46
Pages: 1023–1023

Head Matter:
Henry C. ZELLER and Edward G. Zeller, Appellees, v. The UNITED STATES of America, Appellant.
No. 214.
Circuit Court of Appeals, Second Circuit.
Feb. 2, 1931.
Richard H. Templeton, U. S. Atty., of Buffalo, N. Y. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Ottamar Hamele, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellant.
Slee, O’Brian, Hellings & Ulsh, of Buffalo, N. Y. (Ralph Ulsh, of Buffalo, N. Y., of counsel), for the United States.
Before L. HAND, SWAN, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
While this ease presents some variations in fact, they justify no further discussion than that in our opinion in Art Metal Construction Company v. United States of America 47 F.(2d) 558. The facts aro, indeed, stronger for the defendant.
For the reasons therein stated, the judgment [35 F.(2d) 870] is reversed, and the petition dismissed.