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GREENWOOD COMPRESS & STORAGE CO. v. FLY

No. 8961.

102 F.2d 600 (1939)

GREENWOOD COMPRESS & STORAGE CO. v. FLY.

Circuit Court of Appeals, Fifth Circuit.

March 23, 1939.

Attorney(s) appearing for the Case

Alfred Stoner and Nelson E. Taylor, both of Greenwood, Miss., for appellant.

James W. Morris, Asst. Atty. Gen., and John J. Pringle, Jr., Sp. Asst. to Atty. Gen., and Toxey Hall, U. S. Atty., and A. Y. Harper, Asst. U. S. Atty., both of Jackson, Miss., for appellee.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.

HUTCHESON, Circuit Judge.

The suit was for the recovery of a five per cent excise tax assessed and collected from plaintiff under Section 213 (a)1 of the National Industrial Recovery Act (48 Stat. 206), on dividends paid by appellant after the effective date of the Act, June 16, 1933.

The claim was that the dividends were tax exempt under the Act, because, though paid after June 16, 1933, when it took effect, they had been declared...

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