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ALABAMA PIPE CO. v. UNITED STATES

No. 42981.

21 F.Supp. 173 (1937)

ALABAMA PIPE CO. v. UNITED STATES.

Court of Claims.

November 1, 1937.

Attorney(s) appearing for the Case

Howard Cecil Kilpatrick, of Washington, D. C., (Frederick A. Ballard, of Washington, D. C., on the brief), for plaintiff.

Fred K. Dyar, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and George H. Foster, both of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

WHALEY, Judge.

The plaintiff seeks to recover $1,297.32 paid as a tax on dividends pursuant to the provisions of section 213(a) of the National Industrial Recovery Act (48 Stat. 195, 206), enacted June 16, 1933, and reading as follows:

"Sec. 213. (a) There is hereby imposed upon the receipt of dividends (required to be included in the gross income of the recipient under the provisions of the Revenue Act of 1932...

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