January 15, 1931
LIPPMAN'S, INCORPORATED, APPELLANT,
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.
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