ALLEN v. SHELTON

No. 8699.

96 F.2d 102 (1938)

ALLEN v. SHELTON et al.

Circuit Court of Appeals, Fifth Circuit.

April 16, 1938.


Attorney(s) appearing for the Case

Thomas G. Carney, Sp. Asst. to Atty. Gen., and T. Hoyt Davis, U. S. Atty., of Macon, Ga., for appellant.

E. K. Wilcox, T. G. Connell, Harley Langdale, and B. Lamar Tillman, all of Valdosta, Ga., and H. L. Anderson, of Jacksonville, Fla., for appellees.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.


HOLMES, Circuit Judge.

This appeal is from an order granting a preliminary injunction against appellant which restrains him from assessing or collecting any tax, interest, or penalty imposed under sections 801, 804, 807, or 901 of the Social Security Act, c. 531, 49 Stat. 620, 42 U.S.C.A. §§ 1001, 1004, 1007, 1101.

Appellees are engaged in producing crude gum or oleo-resin by the scarification of living pine trees, and in processing the same for...

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