Ladner v. Philadelphia Barge Co.

Third Circuit

Ladner v. Philadelphia Barge Co.

63 F.2d 258, 12 A.F.T.R. (RIA) 165

CourtCourt of Appeals for the Third Circuit

DecidedFebruary 6, 1933

DocketNo. 4994

StatusPublished

Cited by1 cases

This text of 63 F.2d 258 (Ladner v. Philadelphia Barge Co.) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Ladner v. Philadelphia Barge Co., 63 F.2d 258, 12 A.F.T.R. (RIA) 165 (3d Cir. 1933).

Pincite

Opinion

PER CURIAM.

Suit was brought in the court below to recover from the Philadelphia Barge Company and- its surety upon a bond given to secure payment of taxes. The facts axe sufficiently set forth in the opinion of the court below. MacLaughlin v. Philadelphia Barge Co., 60 F.(2d) 333.

The court having adjudged the affidavit of defense sufficient, the United States attorney, on behalf of the collector of internal revenue, caused judgment to he entered for the defendants. This appeal is from that judgment.

We find no error in the conclusion of the court below that the suit had abated by reason of failure to substitute the respective successive collectors from time to time in accordance with the provigions of -the Act of February 8, 1899, as amended (28 USCA § 780).

Judgment affirmed.

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