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BROADWAY BLENDING CORPORATION v. SUGDEN

Nos. 1526, 1527.

2 F.Supp. 837 (1933)

BROADWAY BLENDING CORPORATION v. SUGDEN, Collector of Internal Revenue. CATARACT BLENDING CORPORATION v. SAME.

District Court, W. D. New York.

March 13, 1933.

Attorney(s) appearing for the Case

Joseph P. Doyle, of Rochester, N. Y. (Hugh J. O'Brien, of Rochester, N. Y., of counsel), for plaintiffs.

Richard H. Templeton, U. S. Atty., of Buffalo, N. Y. (Joseph J. Doran, Asst. U. S. Atty., of Rochester, N. Y., of counsel), for defendant.

ADLER, District Judge.

Both of the above-entitled suits involve identical issues, and the facts in each are substantially the same.

The complainants are domestic corporations, one doing business in the city of Buffalo, N. Y., and the other in the city of Rochester, N. Y. The defendant is the collector of internal revenue for the Twenty-Eighth district of New York, which includes the cities of Buffalo and Rochester.

These actions are brought in equity...

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