The Curtis Publishing Company, a Corporation, v. Francis R. Smith, Collector of Internal Revenue, Appellant, 220 F.2d 748 (3d Cir. 1955)

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US Court of Appeals for the Third Circuit - 220 F.2d 748 (3d Cir. 1955) Argued April 6, 1955
Decided April 25, 1955

Appeal from the United States District Court for the Eastern District of Pennsylvania; Thomas J. Clary, Judge.

Fred E. Youngman, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Alonzo W. Watson, Jr., Special Assts. to the Atty. Gen., Wilson White, U. S. Atty., Alan J. Swotes, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for appellant.

Francis H. Scheetz, Philadelphia, Pa. (Pepper, Bodine, Frick, Scheetz & Hamilton, Philadelphia, Pa., on the brief), for appellee.

Before BIGGS, Chief Judge, and MARIS and HASTIE, Circuit Judges.


We perceive no error in the decision of the court below, 124 F. Supp. 508. The judgment will be affirmed upon the reasoning stated in the opinion of Circuit Judge, now Mr. Justice, Harlan in Niles-Bement-Pond Co. v. Fitzpatrick, 2 Cir., 1954, 213 F.2d 305.