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MALONEY v. WESTERN COOPERAGE CO.

No. 9032.

103 F.2d 992 (1939)

MALONEY, Collector of Internal Revenue, v. WESTERN COOPERAGE CO.

Circuit Court of Appeals, Ninth Circuit.

May 13, 1939.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key, James P. Garland, and Clarence E. Dawson, Sp. Assts. to Atty. Gen., and Carl C. Donaugh, U. S. Atty., of Portland, Or., for appellant.

Charles E. McCulloch and Fletcher Rockwood, both of Portland, Or. (Carey, Hart, Spencer & McCulloch, of Portland, Or., of counsel), for appellee.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.

HEALY, Circuit Judge.

Appellee brought suit against the Internal Revenue Collector to recover federal excise taxes assessed and collected under § 213 of the National Industrial Recovery Act, 48 Stat. 206. After a trial to the court on stipulated facts judgment was awarded in appellee's favor.

The National Industrial Recovery Act became effective June 16, 1933. § 213(a) imposed an excise tax of 5% upon the receipt of dividends by any person other...

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