No. 4669.Circuit Court of Appeals, Third Circuit.
June 24, 1932.
Appeal from the District Court of the United States for the Eastern District of Pennsylvania.
Robert T. McCracken, of Philadelphia, Pa., for appellant.
Edward H. Horton, of Washington, D.C., for appellee.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
PER CURIAM.
Upon the authority of the opinion of the Supreme Court (No. 547, October Term, 1931) 52 S. Ct. 538, 76 L. Ed. ___, delivered in this case and in the companion case of Joseph S. MacLaughlin, Collector of Internal Revenue for the First District of Pennsylvania, Appellant, v. Alliance Insurance Company of Philadelphia, Appellee (No. 548, October Term, 1931) 52 S. Ct. 538, 76 L. Ed. ___, on questions certified to the Supreme Court, the judgment against the Insurance Company of the State of Pennsylvania, Appellant [49 F.2d 361], is affirmed.
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