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COFFEY v. FISHER

No. 7906.

100 F.2d 51 (1938)

COFFEY v. FISHER.

Circuit Court of Appeals, Sixth Circuit.

November 16, 1938.

Attorney(s) appearing for the Case

Charles C. Moore, of Chattanooga, Tenn. (Charles C. Moore, of Chattanooga, Tenn., on the brief), for appellant.

R. A. Davis, of Athens, Tenn. (Jones & Davis, of Athens, Tenn., on the brief), for appellee.

Before HICKS, SIMONS, and HAMILTON, Circuit Judges.

HICKS, Circuit Judge.

The parties will be referred to as they stood upon the record in the District Court.

The plaintiff appealed from an order sustaining a demurrer to his declaration. The declaration alleges that he was Receiver of the First National Bank of Chattanooga and that on April 19, 1934, the Comptroller of the Currency levied an assessment against each and every share of its capital stock for 100% of the par value thereof, payable on May 26, 1934...

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