YATES v. McGOWAN, 124 F.2d 819 (2nd Cir. 1942)

Harry YATES, Plaintiff-Appellant, v. George T. McGOWAN, as United States Collector of Internal Revenue for the 28th New York District, Defendant-Appellee.

No. 165.Circuit Court of Appeals, Second Circuit.
January 26, 1942. Rehearing Denied March 7, 1942.

Appeal from the District Court of the United States for the Western District of New York.

O’Brian, Hellings, Ulsh Morey, of Buffalo, N.Y., for appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch, Helen R. Carloss, and Paul R. Russell, Sp. Assts. to the Atty. Gen., and George L. Grobe, U.S. Atty., and R. Norman Kirchgraber, Asst. U.S. Atty., both of Buffalo, N.Y., for appellee.

Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges.

PER CURIAM.

Judgment, 39 F. Supp. 257, affirmed on authority of Fairbanks v. United States, 306 U.S. 436, 59 S.Ct. 607, 83 L.Ed. 855.