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CONTINENTAL ROLL & S. F. CO. v. DEPARTMENT OF TREASURY

No. 7366.

117 F.2d 196 (1941)

CONTINENTAL ROLL & STEEL FOUNDRY CO. v. DEPARTMENT OF TREASURY OF INDIANA et al.

Circuit Court of Appeals, Seventh Circuit.

January 27, 1941.

Attorney(s) appearing for the Case

Frederick E. Matson and Harry T. Ice, both of Indianapolis, Ind., for appellant.

J. W. Hutchinson and J. P. McNamara, both of Indianapolis, Ind., for appellees.

Before SPARKS and KERNER, Circuit Judges, and LINDLEY, District Judge.

LINDLEY, District Judge.

Plaintiff, a manufacturer of steel rollers or rolls and annealing equipment, brought suit in the District Court to recover an alleged over-payment of gross income tax, assessed and paid under the Statute of Indiana at the rate of one per cent, claiming that the rate should have been only one-fourth of one per cent. From the judgment in favor of defendants, plaintiff appeals.

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