BEELAND WHOLESALE CO. v. DAVIS

No. 8321.

88 F.2d 447 (1937)

BEELAND WHOLESALE CO. et al. v. DAVIS.

Circuit Court of Appeals, Fifth Circuit.

February 16, 1937.


Attorney(s) appearing for the Case

Wm. L. Martin and Walter Bouldin, both of Birmingham, Ala., for appellants.

J. P. Jackson and Sewall Key, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Atty. Gen., and Jim C. Smith, U. S. Atty., of Birmingham, Ala., for appellee.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.


PER CURIAM.

The bill was brought by employers of eight or more affected by the tax laid in title 9 of the Social Security Act, § 901 et seq., 42 U.S.C.A. § 1101 et seq., against the Collector of Internal Revenue to enjoin him from enforcing title 9 and from attempting to collect taxes or penalties under it, and to obtain a declaratory decree that titles 3 and 9 (sections 301 et seq., 901 et seq. [42 U.S.C.A. §§ 501 et seq., 1101 et seq.]) are unconstitutional...

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