United States v. Kraus

EVANS, Circuit Judge.

Although it is vigorously attacked, we accept the decision of this court announced in 33 F.(2d) 406, unqualifiedly.

It is unnecessary, because of our disposition of appellees’ other point, to consider the various authorities cited by appellees [U. S. v. San Jacinto Tin Co., 125 U. S. 273, 275, 8 S. Ct. 850, 31 L. Ed. 747; Heckman v. U. S., 224 U. S. 413, 439, 32 S. Ct. 424, 56 L. Ed. 820; U. S. v. New Orleans, etc., Co., 248 U. S. 507, 518, 39 S. Ct. 175, 63 L. Ed. 388; U. S. v. Gordin (D. C. S. D. Ohio) decided December 4, 1924, not reported1; U. S. v. McFarland (C. C.…