Case Name: Charles W. STRONG, trading as Strong Manufacturing Company, Appellant, v. Francis R. SMITH, Collector of Internal Revenue
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1950-01-10
Citations: 178 F.2d 664
Docket Number: No. 9946
Parties: Charles W. STRONG, trading as Strong Manufacturing Company, Appellant, v. Francis R. SMITH, Collector of Internal Revenue.
Judges: Before BIGGS, Chief Judge, and KALODNER, Circuit Judge, and FEE, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 178
Pages: 664–664

Head Matter:
Charles W. STRONG, trading as Strong Manufacturing Company, Appellant, v. Francis R. SMITH, Collector of Internal Revenue.
No. 9946.
United States Court of Appeals Third Circuit.
Argued Oct. 13, 1949.
Decided Jan. 10, 1950.
Filindo B. Masino, Philadelphia, Pa., for appellant.
Frederic G. Rita, Special Assistant to Attorney General, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Robert N. Anderson, Special Assistants to the Attorney General, Gerald A. Gleeson, United States Attorney, Thomas J. Curtin, Assistant United States Attorney, Philadelphia, Pa., on the brief), for appellee.
Before BIGGS, Chief Judge, and KALODNER, Circuit Judge, and FEE, District Judge.

Opinion:
PER CURIAM.
Examination of the briefs and record and consideration of the oral argument in this case convince us that no error was committed by the court below. Accordingly the judgment appealed from will be affirmed.