Full text
NORTH PENNSYLVANIA RAILROAD COMPANY v. Walter J. ROTHENSIES, Collector of Internal Revenue, for First District of Pennsylvania
PER CURIAM.
We think that this case is indistinguishable in principle from McCoach v. Minehill Railway Co., 228 U.S. 295, 33 S.Ct. 419, 57 L.Ed. 842. Upon the authority of that case and for the reasons stated in the opinion of Judge Kalodner for the District Court in this case, 45 F.Supp. 486, the judgment is affirmed.