Case Name: NEVINS, Inc., v. Walter J. ROTHENSIES, Collector of Internal Revenue for the First District of Pennsylvania, Appellant
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1945-10-10
Citations: 151 F.2d 189
Docket Number: No. 8895
Parties: NEVINS, Inc., v. Walter J. ROTHENSIES, Collector of Internal Revenue for the First District of Pennsylvania, Appellant.
Judges: Before MARIS, GOODRICH, and Mc-LAUGHLIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 151
Pages: 189–189

Head Matter:
NEVINS, Inc., v. Walter J. ROTHENSIES, Collector of Internal Revenue for the First District of Pennsylvania, Appellant.
No. 8895.
Circuit Court of Appeals, Third Circuit
Argued Oct. 8, 1945.
Decided Oct. 10, 1945.
Robert R. Reynolds, Jr., of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., Gerald A. Glee-son, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for respondent.
Morris Wolf, of Philadelphia, Pa. (Wolf, Block, Schorr & Solis-Cohen, of Philadelphia, Pa., on the brief), for appellee.
Before MARIS, GOODRICH, and Mc-LAUGHLIN, Circuit Judges.

Opinion:
PER CURIAM.
For the reasons set forth in the opinion of Judge Kirkpatrick, 58 F.Supp. 460, the judgment of the district court is affirmed.