Proctor v. United States

Second Circuit Court of Appeals

Decided Feb. 1, 1932.

Second Circuit Court of Appeals · decided 1932-02-01

2 counsel of record

Opinion by (per_curiam) · Decided 1932-02-01

¶1Miller & Hubbell, of Utica, N. Y., for appellants.

¶2 *1082Oliver D. Burden, TJ. S. Atty., and Henry R. Follett, Asst. U. S. Atty., both, of Syracuse, N. Y. (C. M. Charest, Gen., Counsel, Bureau of Internal Revenue, and Henry C. Clark, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.

¶3Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

¶4PER CURIAM.

¶5Judgment affirmed.

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Second Circuit Court of Appeals

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PER CURIAM.
By the court
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Counsel

Miller & Hubbell, of Utica, N. Y., for appellants.

Oliver D. Burden, TJ. S. Atty., and Henry R. Follett, Asst. U. S. Atty., both, of Syracuse, N. Y. (C. M. Charest, Gen., Counsel, Bureau of Internal Revenue, and Henry C. Clark, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.