Case Name: Wm. Kempton JOHNSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1931-09-24
Citations: 52 F.2d 727
Docket Number: No. 4422
Parties: Wm. Kempton JOHNSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 52
Pages: 727–727

Head Matter:
Wm. Kempton JOHNSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 4422.
Circuit Court of Appeals, Third Circuit.
Sept. 24, 1931.
Garey, Crowley & Beatty, of New York City (Edward K. Kennedy and Earl J. Garey, both of New York City, of counsel), for petitioner.
G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and Morton K. Rothschild, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.
Before BUFFINGTON and WOOLLEY, Circuit Judges, and THOMPSON, District Judge (now Circuit Judge).

Opinion:
BUFFINGTON, Circuit Judge.
This appeal is dismissed on authority of Cooper v. U. S., 280 U. S. 409, 50 S. Ct. 164, 74 L. Ed. 516.