STATE OF CALIFORNIA v. ANGLIM

No. 21433-W.

37 F.Supp. 663 (1941)

STATE OF CALIFORNIA v. ANGLIM, Collector of Internal Revenue.

District Court, N. D. California, S. D.

March 6, 1941.


Attorney(s) appearing for the Case

Earl Warren, Atty. Gen., of California, and L. E. Kilkenny, Deputy Atty. Gen., for plaintiff.

Frank J. Hennessy, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal., for defendant.


WELSH, District Judge.

The plaintiff, State of California, seeks to recover taxes collected by the defendant, as United States Collector of Internal Revenue for the First District of California, by virtue of the provisions of the Carrier's Taxing Act of 1937, c. 405, 50 Stat. 435, 45 U.S.C.A. §§ 261-273. The taxes sought to be recovered herein were collected from the State of California by reason of its ownership and operation of the State Belt Railroad...

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