Opinion
Nos. 189, 186, 188, 187.
January 17, 1936.
Appeal from the District Court of the United States for the Southern District of New York.
Reversing decree 12 F. Supp. 61.
See, also, E. Regensburg Sons v. Higgins, 79 F.2d 516.
Sullivan Cromwell, of New York City (David W. Peck, Francis H. Baldy, and John F. Dooling, Jr., all of New York City, of counsel), for appellants.
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 appellees.
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.