Case Name: John S. CHALFANT, Appellant, v. James L. O'TOOLE, Jr., Collector of Internal Revenue, 23d District, Pennsylvania, Appellee
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1935-12-02
Citations: 80 F.2d 1007
Docket Number: No. 5874
Parties: John S. CHALFANT, Appellant, v. James L. O’TOOLE, Jr., Collector of Internal Revenue, 23d District, Pennsylvania, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 80
Pages: 1007–1008

Head Matter:
John S. CHALFANT, Appellant, v. James L. O’TOOLE, Jr., Collector of Internal Revenue, 23d District, Pennsylvania, Appellee.
No. 5874.
Circuit Court of Appeals, Third Circuit
Dec. 2, 1935.
Wm. G. Heiner, of Pittsburgh, Pa., for appellant.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Ellis N. Slack, Sp. Assts. to Atty. Gen. (Horatio S. Dumbauld, U. S. Atty., and Orris Bennett, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa., of counsel), for appellee.
Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

Opinion:
PER CURIAM.
The facts and questions involved in this case are stated in the opinion of the court below. 12 F.Supp. 17.
After argument and full consideration had we find ourselves in accord therewith, and the decree below is affirmed on such opinion, adding thereto the later decided case of Supreme Permanent B. & L. Association v. Milbourne, Sec. 1835, Vol. 1, Prentice-Hall (1935).