HYGRADE FOOD PRODUCTS CORPORATION v. Hoey
Citation | 80 F.2d 1012 |
Decision Date | 17 January 1936 |
Docket Number | No. 168.,168. |
Parties | HYGRADE FOOD PRODUCTS CORPORATION, Appellant, v. James J. HOEY, Individually and as Collector of Internal Revenue, Respondent. |
Court | United States Courts of Appeals. United States Court of Appeals (2nd Circuit) |
Miller, Owen, Otis & Bailly, of New York City (Nathan L. Miller and Harold J. Gallagher, both 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 respondent.
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.
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