Case Name: Virginia E. MacLAUGHLIN, Administratrix of the Estate of Joseph S. MacLaughlin, Deceased, Late Collector of Internal Revenue, Defendant-Appellant, v. WESTMORELAND COAL CO., Plaintiff-Appellee
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1934-12-01
Citations: 73 F.2d 1004
Docket Number: No. 5537
Parties: Virginia E. MacLAUGHLIN, Administratrix of the Estate of Joseph S. MacLaughlin, Deceased, Late Collector of Internal Revenue, Defendant-Appellant, v. WESTMORELAND COAL CO., Plaintiff-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 73
Pages: 1004–1004

Head Matter:
Virginia E. MacLAUGHLIN, Administratrix of the Estate of Joseph S. MacLaughlin, Deceased, Late Collector of Internal Revenue, Defendant-Appellant, v. WESTMORELAND COAL CO., Plaintiff-Appellee.
No. 5537.
Circuit Court of Appeals, Third Circuit.
Dec. 1, 1934.
George H. Zeutzius, of Washington, D. C., Charles D. MeAvoy, U. S. Atty., and T. J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., Prank J. Wideman, Asst. Atty. Gen., and Sewall Key and E. F. McMahon, Sp. Assts. to the Atty. Gen., for appellant.
Charles Myers and Barnes, Biddle & Myers, all of Philadelphia, Pa., for appellee.
Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges.

Opinion:
PER CURIAM.
Trial by jury was waived, and the case formally submitted to the court. Holding that the stipulated facts sustain the court's findings, its judgment is affirmed on the reasoning of its opinion. 8 F. Supp. 963.