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CUMBERLAND PIPE LINE CO. v. LEWIS

No. 1021.

17 F.2d 167 (1926)

CUMBERLAND PIPE LINE CO. v. LEWIS et al.

District Court, E. D. Kentucky.

September 14, 1926.

Attorney(s) appearing for the Case

O'Rear, Fowler & Wallace, of Frankfort, Ky., John H. Gardner, of Winchester, Ky., and Frank L. Crawford, of New York, N. Y., for plaintiff.

Frank E. Dougherty, Atty. Gen., Overton S. Hogan, Asst. Atty. Gen., and S. D. Rouse, of Covington, Ky., for defendants.

Before MOORMAN, Circuit Judge, and COCHRAN and DAWSON, District Judges.

ANDREW M. J. COCHRAN, District Judge.

This is a three judge case. The interlocutory injunction sought is, in the main, to restrain the enforcement of the assessment of plaintiff's franchise for taxation for the year 1924, made April 29, 1925, as of date December 31, 1923, under section 4077 et seq., Kentucky Statutes.

The procedure followed was that required by section 4079. The value of plaintiff's capital stock was first fixed. The assessed value of its...

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