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ALEXANDER & ALEXANDER v. UNITED STATES

No. 6045.

22 F.Supp. 921 (1938)

ALEXANDER & ALEXANDER, Inc., v. UNITED STATES.

District Court, D. Maryland.

March 5, 1938.

Attorney(s) appearing for the Case

J. Craig McLanahan and France, McLanahan & Rouzer, all of Baltimore, Md., for plaintiff.

James P. Garland, Sp. Asst. to Atty. Gen., and Bernard J. Flynn, U. S. Atty., of Baltimore, Md., for the United States.

WILLIAM C. COLEMAN, District Judge.

This is an action at law, brought by the plaintiff corporation to recover excise taxes in the amount of $2,023.88, including interest, claimed to have been illegally assessed and collected under section 213 (a) of the National Industrial Recovery Act of 1933, 48 Stat. 195, 206, upon dividends paid by the plaintiff company to its stockholders during the months of June, 1933, to December, 1933, inclusive. In due

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