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UNITED STATES v. SOUTHWESTERN R. CO.

No. 8235.

92 F.2d 897 (1937)

UNITED STATES v. SOUTHWESTERN R. CO.

Circuit Court of Appeals, Fifth Circuit.

November 8, 1937.

Attorney(s) appearing for the Case

Carlton Fox, Sp. Asst. to Atty. Gen., T. Hoyt Davis, U. S. Atty., of Macon, Ga., and A. Edward Smith, Asst. U. S. Atty., of Columbus, Ga.

Wallace Miller and Jas. A. Lowrey, Jr., both of Macon, Ga., for appellee.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.

HUTCHESON, Circuit Judge.

The suit was for the recovery of a 5 per cent. excise tax assessed and collected from plaintiff under section 213(a)1 of the National Industrial Recovery Act (48 Stat. 206) on its dividend paid by appellee July 1, 1933. The claim was that the dividend was tax exempt under the act, because, though paid after June 16, 1933, when the act took effect, it had been declared before that date. The defense was that the...

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