Case Name: Edward Lowber STOKES, Appellant, v. Walter J. ROTHENSIES, Collector of Internal Revenue for the First District of Pennsylvania
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1946-05-01
Citations: 154 F.2d 1022
Docket Number: No. 9043
Parties: Edward Lowber STOKES, Appellant, v. Walter J. ROTHENSIES, Collector of Internal Revenue for the First District of Pennsylvania.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 154
Pages: 1022–1022

Head Matter:
Edward Lowber STOKES, Appellant, v. Walter J. ROTHENSIES, Collector of Internal Revenue for the First District of Pennsylvania.
No. 9043.
Circuit Court of Appeals, Third Circuit.
Argued April 16, 1946.
Decided May 1, 1946.
Edgar J. Goodrich, of Washington, D. C. (Lipman Redman, of Washington, D. C., on the brief), for appellant.
Norman S. Altman, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., Helen R. Carloss, Sp. Asst. to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellee.
Before BIGGS and O’CONNELL, Circuit Judges, and GOURLEY, District Judge.

Opinion:
PER CURIAM.
The judgment of the court below is affirmed upon the opinion of Judge Bard, 61 F.Supp. 444.