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HUSTON v. IOWA SOAP CO.

No. 10606.

85 F.2d 649 (1936)

HUSTON v. IOWA SOAP CO.

Circuit Court of Appeals, Eighth Circuit.

September 8, 1936.

Attorney(s) appearing for the Case

J. P. Jackson, Sp. Asst. to the Atty. Gen., and Robert H. Jackson, Asst. Atty. Gen. (Stanley Reed, Sol. Gen., of Washington, D.C., Sewall Key and F. A. LeSourd, Sp. Assts. to the Atty. Gen., and Charles A. Horsky, of Washington, D. C., on the brief), for appellant.

J. G. Gamble, of Des Moines, Iowa (R. L. Read and J. F. Rosenfield, both of Des Moines, Iowa, Carl C. Riepe and Milton O. Riepe, both of Burlington, Iowa, Gamble, Read & Howland, of Des Moines, Iowa, and Hirsch, Riepe & Wright, of Burlington, Iowa, on the brief), for appellee.

Before WOODROUGH and THOMAS, Circuit Judges, and DEWEY, District Judge.

THOMAS, Circuit Judge.

The appellee, Iowa Soap Company, an Iowa corporation, brought this suit in the District Court against the appellant, Huston, as collector of internal revenue for the district of Iowa, for an injunction to restrain the collection of processing taxes under section 602½(a) of the Revenue Act of 1934, 26 U.S.C.A. § 999(a). A preliminary injunction was requested. The defendant moved to dismiss the bill of complaint on the grounds (1) that...

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