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GRAMLING v. MAXWELL

52 F.2d 256 (1931)

GRAMLING v. MAXWELL, Commissioner of Revenue of North Carolina.

District Court, W. D. North Carolina.

August 19, 1931.

Attorney(s) appearing for the Case

Robert R. Reynolds and Wm. B. Snow, both of Asheville, N. C., and Nicholls, Wyche & Russell, of Spartanburg, S. C. (Wm. B. Snow, of Asheville, N. C., and C. C. Wyche and Donald Russell, both of Spartanburg, S. C., on the brief), for complainant.

Dennis G. Brummitt, Atty. Gen., of North Carolina, for defendant.

Before PARKER, Circuit Judge, and WATKINS and WEBB, District Judges.

PARKER, Circuit Judge.

This is a suit to enjoin the commissioner of revenue of the state of North Carolina from enforcing against complainant and those similarly situated the provisions of section 121½ of the Revenue Act of North Carolina of 1931 (Pub. Laws 1931, c. 427). Complainant is the owner of a large peach orchard in the state of South Carolina, and during the season when peaches are ripening he operates 100 trucks in selling peaches in the western part...

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