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CONSOLIDATION COAL CO. v. MARTIN

No. 8152.

113 F.2d 813 (1940)

CONSOLIDATION COAL CO. v. MARTIN et al.

Circuit Court of Appeals, Sixth Circuit.

June 7, 1940.

Attorney(s) appearing for the Case

Allen Prewitt, of Frankfort, Ky. (George B. Martin, of Catlettsburg, Ky., Edward C. O'Rear and Allen Prewitt, both of Frankfort, Ky., and Tusca Morris, of Fairmont, W.Va., on the brief), for appellant.

Jesse K. Lewis and A. E. Funk, both of Frankfort, Ky. (Hubert Meredith, A. E. Funk, and Jesse K. Lewis, all of Frankfort, Ky., on the brief), for appellees.

Before SIMONS, ALLEN, and ARANT, Circuit Judges.

ALLEN, Circuit Judge.

This is an appeal from a decree of the District Court in an action for declaratory relief under Title 28 U.S.C. § 400, 28 U. S.C.A. § 400, seeking a temporary and permanent injunction against a certification of assessments for a franchise tax under §§ 4077 to 4082, inclusive, Carroll's Kentucky Statutes. Appellant attacks that part of the decree which holds that in relation to the operations hereinafter described, it is liable...

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