National Motorship Corp. v. Hoey

Full title: NATIONAL MOTORSHIP CORPORATION, Plaintiff-Appellee, v. Jane M. HOEY, as…

Court: Circuit Court of Appeals, Second Circuit

Date published: Nov 30, 1942

131 F.2d 863 (2d Cir. 1942)

Opinion

No. 100.

November 30, 1942.

Appeal from a judgment for plaintiff entered in the United States District Court for the Southern District of New York, in a suit for refund of capital stock tax theretofore paid.

Reversed.

Mathias F. Correa, U.S. Atty., of New York City (William L. Lynch, Asst. U.S. Atty., of New York City, of counsel), for appellant.

Courtland Palmer, of New York City, for appellee.

Before L. HAND, CHASE, and FRANK, Circuit Judges.

FRANK, Circuit Judge.

This appeal presents the same issue as United Shipyards v. Hoey, 2 Cir., 131 F.2d 525, decided today; the facts of the two cases are substantially similar. On the basis of that decision, judgment here is reversed.