Case Name: The MAHONING COAL RAILROAD COMPANY, Appellee, v. Joseph T. HIGGINS, Collector of Internal Revenue for the Third District of New York, Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1944-11-01
Citations: 145 F.2d 694
Docket Number: No. 52
Parties: The MAHONING COAL RAILROAD COMPANY, Appellee, v. Joseph T. HIGGINS, Collector of Internal Revenue for the Third District of New York, Appellant.
Judges: Before L. HAND, AUGUSTUS N, HAND, and CHASE, Circuit Judges. •
Reporter: Federal Reporter 2d Series
Volume: 145
Pages: 694–694

Head Matter:
The MAHONING COAL RAILROAD COMPANY, Appellee, v. Joseph T. HIGGINS, Collector of Internal Revenue for the Third District of New York, Appellant.
No. 52.
Circuit Court of Appeals, Second Circuit.
Nov. 1, 1944.
John B. Creegan and James B. M. Mc-Nally, U. S. Atty., both of New York City, for appellant.
Paul Folger, of Rochester, N. Y., and Frederick L. Wheeler, of New York City (Crosby J. Beakes and Leo Manville, both of New York City, of counsel), for appellee.
Before L. HAND, AUGUSTUS N, HAND, and CHASE, Circuit Judges. •

Opinion:
PER CURIAM.
Judgment affirmed on opinion below, 57 F.Supp. 717.