Standard Milling Company v. Higgins

Full title: STANDARD MILLING COMPANY, Appellant, v. Joseph T. HIGGINS, Individually…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jan 17, 1936

80 F.2d 1020 (2d Cir. 1936)

Opinion

No. 190.

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.

Sullivan Cromwell, of New York City (David W. Peck and John F. Dooling, Jr., both of New York City, of counsel), for complainant.

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., and Francis H. Horan and Edward J. Ennis, Asst. U.S. Attys., all of New York City (William F. Young, Sp. Asst. to U.S. Atty., of New York City, of counsel), for appellee.

Stanley Daggett, of New Haven, Conn., and William H. Edwards, of Providence, R.I. (Daggett Hooker, of New Haven, Conn., and Edwards Angell, of Providence, R.I., of counsel), for Ponemah Mills, amici curiæ.

Before MANTON, SWAN, and CHASE, Circuit Judges.

PER CURIAM.

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 below. Rickert Rice Mills, Inc., v. Fontenot, 56 S.Ct. 374, 80 L.Ed. ___, January 13, 1936.