Case Name: Walter A. MAY et al., Appellants, v. D. B. HEINER, Collector, Appellee
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1929-01-09
Citations: 32 F.2d 1017
Docket Number: No. 3811
Parties: Walter A. MAY et al., Appellants, v. D. B. HEINER, Collector, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 32
Pages: 1017–1017

Head Matter:
Walter A. MAY et al., Appellants, v. D. B. HEINER, Collector, Appellee.
Circuit Court of Appeals, Third Circuit.
January 9, 1929.
Rehearing Denied June 24, 1929.
No. 3811.
Sachs & Caplan and Charles H. Sachs, all of Pittsburgh, Pa., for appellants.
John D. Meyer, U. S. Atty., Wm. J. Aiken, Asst. U. S. Atty., and John A. McCann, Sp. Asst. U. S. Atty., all of Pittsburgh, Pa. (C. M. Charest and Ottamar Hamele, both of Washington, D. C., of counsel), for appellee.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed, on the opinion of the court below [25 F.(2d) 1004], with the observation that this case is distinguished from Nichols v. Coolidge, 274 U. S. 531, 47 S. Ct. 710; 71 L. Ed. 1184, 52 A. L. R. 1081, on the facts.