Opinion
No. 182.
January 17, 1936.
Appeal from the District Court of the United States for the Southern District of New York.
See, also, E. Regensburg Sons v. Higgins, 79 F.2d 516.
Hughes, Schurman Dwight, of New York City (Richard E. Dwight, Frank H. Hall, John Fletcher Caskey, and John R. McCullough, all of New York City, of counsel), for appellant.
Frank J. Wideman, Asst. Atty. Gen., James W. Morris, Sewall Key, and Andrew W. Sharpe, Sp. Assts. to Atty. Gen. (F.W.H. Adams, U.S. Atty., Francis H. Horan and Edward J. Ennis, Asst. U.S. Attys., and William F. Young, Sp. Asst. to U.S. Atty., all of New York City, of counsel), for appellee.
Before MANTON, SWAN, and CHASE, Circuit Judges.
Decree reversed, and cause remanded to the District Court, with directions to enter a decree enjoining collection of the tax. An appropriate order shall be entered directing the repayment to the plaintiff of any cash, bonds, or funds which have been impounded or deposited pendente lite in conformity with the order of the court below. Rickert Rice Mills, Inc., v. Fontenot, 56 S.Ct. 374, 80 L.Ed. ___, January 13, 1936.