FRANK K. BOWERS, INDIVIDUALLY AND AS COLLECTOR OF INTERNAL REVENUE FOR THE SECOND DISTRICT OF NEW YORK, PLAINTIFF IN ERROR,
v.
NEW YORK & ALBANY LIGHTERAGE COMPANY, DEFENDANT IN ERROR; FRANK K. BOWERS, INDIVIDUALLY AND AS UNITED STATES COLLECTOR OF INTERNAL REVENUE FOR THE SECOND COLLECTION DISTRICT OF NEW YORK, PLAINTIFF IN ERROR, V. LLOYD W. SEAMAN, DEFENDANT IN ERROR; FRANK K. BOWERS, UNITED STATES COLLECTOR OF INTERNAL REVENUE FOR THE SECOND DISTRICT OF NEW YORK, PLAINTIFF IN ERROR, V. THOMAS STAPLES FULLER, DEFENDANT IN ERROR
FRANK K. BOWERS, INDIVIDUALLY AND AS COLLECTOR OF INTERNAL REVENUE FOR THE SECOND DISTRICT OF NEW YORK, PLAINTIFF IN ERROR,
NEW YORK & ALBANY LIGHTERAGE COMPANY, DEFENDANT IN ERROR; FRANK K. BOWERS, INDIVIDUALLY AND AS UNITED STATES COLLECTOR OF INTERNAL REVENUE FOR THE SECOND COLLECTION DISTRICT OF NEW YORK, PLAINTIFF IN ERROR, V. LLOYD W. SEAMAN, DEFENDANT IN ERROR; FRANK K. BOWERS, UNITED STATES COLLECTOR OF INTERNAL REVENUE FOR THE SECOND DISTRICT OF NEW YORK, PLAINTIFF IN ERROR, V. THOMAS STAPLES FULLER, DEFENDANT IN ERROR
10 F.2d 1017
United States Court of Appeals for the Second Circuit (1926)
Opinion of the Court
The above cases are affirmed, on the authority of Seaman v. Bowers (C. C. A.) 297 F. 371.
HAND, Circuit Judge, dissents.