Russell v. Heiner

WOOLLEY, Circuit Judge.

With the approval of the Court of Common Pleas and the County Commissioners of Allegheny County in the State of Pennsylvania, the Russell Index Company, a co-partnership of which the appellant taxpayer was a member, entered into a contract with the prothonotary of that county to install and, under the supervision of the prothonotary and the index committee of the local bar association, carry out the Russell system of indexing in return for $1,000 per month for a stated term. The Russell Index Company had like contracts with twenty or more counties in three states.

The…