UNITED STATES RUBBER CO. v. QUERY


19 F.Supp. 191 (1937)

UNITED STATES RUBBER CO. v. QUERY et al.

District Court, E. D. South Carolina.

April 9, 1937.


Attorney(s) appearing for the Case

A. L. Wardlaw, of Columbia, S. C., and H. P. Sadtler, Jr., of New York City (A. L. Wardlaw, of Columbia, S. C., H. P. Sadtler, of New York City, Elliott, McLain, Wardlaw & Elliott, of Columbia, S. C., and Arthur, Dry & Dole, of New York City, on the brief), for plaintiff.

John M. Daniel, Atty. Gen., and Claude K. Wingate, Gen. Counsel South Carolina Tax Commission, of Columbia, S. C., for defendants.

Before PARKER and NORTHCOTT, Circuit Judges, and GLENN, District Judge.


PARKER, Circuit Judge.

This is a suit by the United States Rubber Company, a New Jersey corporation having its principal office in New York City, against Walter G. Query and other members of the South Carolina Tax Commission and E. P. Miller, State Treasurer of South Carolina, to enjoin them from collecting or attempting to collect from plaintiff an assessment of corporation franchise taxes for the years 1935 and 1936,...

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