UNITED STATES v. TURNER TURPENTINE CO.

No. 9306.

111 F.2d 400 (1940)

UNITED STATES v. TURNER TURPENTINE CO. et al.

Circuit Court of Appeals, Fifth Circuit.

April 15, 1940.


Attorney(s) appearing for the Case

Thomas G. Carney and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and T. Hoyt Davis, U. S. Atty., of Macon, Ga., for appellant.

Harley Langdale, J. Lundie Smith, Jr., and B. Lamar Tillman, all of Valdosta, Ga., for appellee.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.


HUTCHESON, Circuit Judge.

Appellees, owners and operators of a Georgia turpentine farm, first sought unsuccessfully1 to enjoin the assessment and collection of taxes under the Social Security Act, U.S.C., Title 42, Sections 1001, 1004, 1007 and 1101, 42 U.S.C.A. §§ 1001, 1004, 1007, 1101, then paid the taxes2 and brought this suit for their refund. Upon the facts which were without dispute, the District...

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