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KINGAN & CO. v. SMITH

No. 1851.

16 F.Supp. 549 (1936)

KINGAN & CO., Inc., v. SMITH, Collector of Internal Revenue.

District Court, S. D. Indiana, Indianapolis Division.

September 30, 1936.

Attorney(s) appearing for the Case

William H. Thompson, Albert L. Rabb, and Thomas D. Stevenson, all of Indianapolis, Ind., for complainant.

Robert H. Jackson, Asst. Atty. Gen., Andrew D. Sharpe and Frederick G. Rita, Sp. Assts. to the Atty. Gen., and Val Nolan, U. S. Atty., of Indianapolis, Ind., for defendant.

BALTZELL, District Judge.

The bill of complaint in this action challenges the validity of certain provisions of the "Revenue Act of 1936." It challenges especially the validity of section 501 (a), title 3 of such act, known as the "Tax on Unjust Enrichment" (26 U.S.C.A. § 345 (a), and designated in the bill of complaint as the "Recapture Tax."

It is alleged in the bill that the complainant is a New Jersey corporation having its principal place of business...

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