June 24, 1932
JOSEPH S. MACLAUGHLIN, COLLECTOR, APPELLANT,
ALLIANCE INSURANCE CO., APPELLEE
Appeal from the District Court of the United States for the Eastern District of Pennsylvania.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
Upon the authority of the opinion of the Supreme Court (No. 548, October Term, 1931) 52 S. Ct. 538, 76 L. Ed. --, delivered in this case and in the companion case of Insurance Company of State of Pennsylvania, Appellant, v. Joseph S. MacLaughlin, Collector of Internal Revenue for the First District of Pennsylvania, Appellee (No. 547, October Term, 1931) 52 S. Ct. 538, 76 L. Ed. --, on questions certified to the Supreme Court, the judgment against Joseph S. MacLaughlin, Collector, Appellant [49 F.2d 361], is reversed, with direction that judgment be entered for defendant.
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