Case Name: William Dodge LEWIS, Appellant, v. Walter J. ROTHENSIES, Collector of Internal Revenue, First District of Pennsylvania
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1945-06-27
Citations: 150 F.2d 959
Docket Number: No. 8792
Parties: William Dodge LEWIS, Appellant, v. Walter J. ROTHENSIES, Collector of Internal Revenue, First District of Pennsylvania.
Judges: Before BIGGS, MARTIN, and Mc-LAUGHLIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 150
Pages: 959–959

Head Matter:
William Dodge LEWIS, Appellant, v. Walter J. ROTHENSIES, Collector of Internal Revenue, First District of Pennsylvania.
No. 8792.
Circuit Court of Appeals, Third Circuit
Argued June 6, 1945.
Decided June 27, 1945.
Frank A. Moorshead, of Philadelphia, Pa., for appellant.
Leonard Sarrier, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Robert N. Anderson, and Clarence J. Nickman, Sp. Assts to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellee.
Before BIGGS, MARTIN, and Mc-LAUGHLIN, Circuit Judges.

Opinion:
PER CURIAM.
The judgment of the court below, 61 F.Supp. 862, is affirmed.