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STANDARD NUT MARGARINE COMPANY OF FLORIDA v. ROSE

No. 6065.

49 F.2d 85 (1931)

STANDARD NUT MARGARINE COMPANY OF FLORIDA, Appellant, v. Josiah T. ROSE, Collector of Internal Revenue for the District of Georgia, Appellee.

Circuit Court of Appeals, Fifth Circuit.

April 22, 1931.

Attorney(s) appearing for the Case

James C. Davis and George N. Murdock, both of Chicago, Ill., for appellant.

C. P. Goree, Asst. U. S. Atty., of Atlanta, Ga., and Harrison F. McConnell, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Clint W. Hager, U. S. Atty., and C. P. Goree, Asst. U. S. Atty., both of Atlanta, Ga., and Harrison F. McConnell, Sp. Atty., Bureau of Internal Revenue, and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.

Before FOSTER, HUTCHESON, and WALKER, Circuit Judges.

WALKER, Circuit Judge.

This is an appeal from a decree sustaining a motion to dismiss a bill in equity filed by the appellant against the appellee, the collector of internal revenue for the district of Georgia. The appellant is the same corporation which was the plaintiff in the case of Miller, Collector of Internal Revenue, v. Standard Nut Margarine Co. (Circuit Court of Appeals, Fifth Circuit) 49 F.2d 79. The two cases are substantially...

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