CONTINENTAL ILLINOIS BANK & TRUST CO. v. UNITED STATES

Nos. 4872-4875.

65 F.2d 506 (1933)

CONTINENTAL ILLINOIS BANK & TRUST CO. v. UNITED STATES and three other cases.

Circuit Court of Appeals, Seventh Circuit.

May 26, 1933.


Attorney(s) appearing for the Case

William B. Hale, Calvin F. Selfridge, and George Fiedler, all of Chicago, Ill., for Continental Illinois Bank & Trust Co. et al.

Dwight H. Green, U. S. Atty., of Chicago, Ill. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.

Before EVANS and SPARKS, Circuit Judges, and LINDLEY, District Judge.


SPARKS, Circuit Judge (after stating the facts as above).

It is first contended by appellants that section 302(a) of the Revenue Act of 1924, supra, is violative of article 1, § 8, cl. 1, of the Constitution of the United States2 which provides that all duties, imposts and excises shall be uniform throughout the United States. It is admitted that such required uniformity is geographical and not intrinsic. It is not contended by appellants...

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