Northern R. Co. of New Jersey v. Lowe
| Decision Date | 13 February 1918 |
| Docket Number | 164. |
| Citation | 250 F. 856 |
| Parties | NORTHERN R. CO. OF NEW JERSEY v. LOWE, Internal Revenue Collector. |
| Court | U.S. Court of Appeals — Second Circuit |
In Error to the District Court of the United States for the Southern District of New York.
Action by John B. Lowe, Jr., Collector of Internal Revenue, against the Northern Railroad Company of New Jersey. Judgment for plaintiff, and defendant brings error. Affirmed.
Stetson, Jennings & Russell, of New York City (William C. Cannon and Raymond G. Brown, both of New York City, of counsel), for plaintiff in error.
Francis G. Caffey, U.S. Atty., of New York City (Ben A. Matthews, Asst. U.S. Atty., of New York City, of counsel), for defendant in error.
Before WARD and HOUGH, Circuit Judges, and LEARNED HAND, District Judge.
Judgment affirmed, on decision in Rensselaer & Saratoga R.R. Co. v. Irwin, 249 F. 726, . . . C.C.A. . . . .
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