UNITED STATES v. CARTER

No. 8869.

101 F.2d 811 (1939)

UNITED STATES v. CARTER et al.

Circuit Court of Appeals, Fifth Circuit.

February 23, 1939.


Attorney(s) appearing for the Case

Arnold Raum and Sewall Key, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and Douglas W. McGregor, U. S. Atty., and Brian S. Odem, Asst. U. S. Atty., both of Houston, Tex., for appellant.

Palmer Hutcheson, of Houston, Tex., for appellees.

Before FOSTER and McCORD, Circuit Judges, and BORAH, District Judge.


McCORD, Circuit Judge.

The Government collected from the firm of W. T. Carter & Bro., capital stock tax for the years ending June 30, 1933, 1934, 1935 and 1936. These capital stock taxes were purportedly collected under the provisions of section 215 of the Act of June 16, 1933, 48 Stat. 207, known as the National Industrial Recovery Act; section 701 of the Revenue Act of 1934, 26 U.S.C. A. § 1358, section 105(a) of the Revenue Act of 1935, 49 Stat. 1017,...

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