UNION INTERNATIONALE DE PLACEMENTS v. HOEY

No. 292.

96 F.2d 591 (1938)

UNION INTERNATIONALE DE PLACEMENTS v. HOEY.

Circuit Court of Appeals, Second Circuit.

May 2, 1938.


Attorney(s) appearing for the Case

Appleton, Rice & Perrin, of New York City (Lee J. Perrin and Clifton S. Thomson, both of New York City, of counsel), for appellant.

Lamar Hardy, U. S. Atty., of New York City (John W. Knox, Asst. U. S. Atty., of New York City, of counsel), for appellee.

Before MANTON, L. HAND, and SWAN, Circuit Judges.


MANTON, Circuit Judge.

Action by appellant to recover federal capital stock taxes paid for the years 1933, 1934, and 1935, section 215(b) of the N.I. R.A., Act June 16, 1933, 48 Stat. 207; section 701(b), of the Revenue Act of 1934, 48 Stat. 769, 26 U.S.C.A. § 1358(b). Appellant, a foreign corporation organized under the laws of the Grand Duchy of Luxembourg, on demand of appellee, paid the taxes for these years on March 5, 1937. It is a foreign investment corporation...

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