Case Name: George Palen SNOW and Carmel Snow, Appellees, v. Joseph P. MARCELLE, Collector of Internal Revenue, Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1950-12-22
Citations: 185 F.2d 676
Docket Number: No. 68, Docket 21777
Parties: George Palen SNOW and Carmel Snow, Appellees, v. Joseph P. MARCELLE, Collector of Internal Revenue, Appellant.
Judges: Before L. HAND, SWAN and CHASE, Circuit Judges,
Reporter: Federal Reporter 2d Series
Volume: 185
Pages: 676–676

Head Matter:
George Palen SNOW and Carmel Snow, Appellees, v. Joseph P. MARCELLE, Collector of Internal Revenue, Appellant.
No. 68, Docket 21777.
United States Court of Appeals Second Circuit.
Argued Dee. 6, 1950.
Decided Dec. 22, 1950.
Frank J. Parker, U. S. Atty., Brooklyn, N. Y., Theron L. Caudle, Asst. Atty. Gen., Washington, D. C., Frederic G. Rita, Sp. Asst t0 Att7' Gen' (E1Iis N’ SIack- A‘ K Prescott, Sp. Assts. to Atty. Gen., of counsel), for appellant.
Charles Korn, New York City, for appellees.
Before L. HAND, SWAN and CHASE, Circuit Judges,

Opinion:
PER CURIAM.
Judgment affirmed upon Judge Kennedy's opinion in the District Court, 90 F.Supp. 37.