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Lippman's, Inc. v. Heiner

CIRCUIT COURT OF APPEALS, THIRD CIRCUIT


January 15, 1931

LIPPMAN'S, INCORPORATED, APPELLANT,
v.
D. B. HEINER, COLLECTOR OF INTERNAL REVENUE FOR THE 23RD DISTRICT OF PENNSYLVANIA, APPELLEE

Appeal from the District Court of the United States for the Western District of Pennsylvania; Frederic P. Schoonmaker, Judge.

Author: Buffington

Before BUFFINGTON and WOOLLEY, Circuit Judges, and THOMPSON, District Judge.

BUFFINGTON, Circuit Judge.

We are satisfied that all that can be said in an opinion by this court has been set forth in that of the court below. We limit ourselves to adopting as our own that opinion and affirming the judgment below. The opinion below reads as follows.*fn1


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