Case Name: COLEMAN GOOD, INC., Appellant, v. UNITED STATES of America
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1966-05-05
Citations: 359 F.2d 434
Docket Number: No. 15700
Parties: COLEMAN GOOD, INC., Appellant, v. UNITED STATES of America.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 359
Pages: 434–434

Head Matter:
COLEMAN GOOD, INC., Appellant, v. UNITED STATES of America.
No. 15700.
United States Court of Appeals Third Circuit.
Argued April 18, 1966.
Decided May 5, 1966.
Samuel Oppenheim, Pittsburgh, Pa. (T. Robert Brennan, Brennan & Brennan, Pittsburgh, Pa., on the brief), for appellant.
Howard Feldman, Dept, of Justice, Tax Division, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Attorneys, Department of Justice, Washington, D. C., Gustave Diamond, U. S. Atty., on the brief), for appellee.
Before KALODNER, HASTIE and SMITH, Circuit Judges.

Opinion:
PER CURIAM:
This is an appeal from the Judgment of the District Court in favor of the United States of America and against the plaintiff, Coleman Good, Inc., in an action for refund of income taxes paid under protest.
On review of the record we find no error.
The Judgment of the District Court will be affirmed.