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YELLOW CAB CO. v. UNITED STATES

Nos. 7625-7628.

123 F.2d 632 (1941)

YELLOW CAB CO. v. UNITED STATES and three other cases.

Circuit Court of Appeals, Seventh Circuit.

November 14, 1941.

Attorney(s) appearing for the Case

Wm. Jaffe, of Chicago, Ill., and Benjamin E. Jaffe, of Detroit, Mich., for appellants.

Samuel O. Clark, Jr., Asst. Atty. Gen., J. Albert Woll, U. S. Atty. of Chicago, Ill., and Paul S. McMahon, of Washington, D. C., for appellee.

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

LINDLEY, District Judge.

In these appeals, plaintiffs in four suits, consolidated for hearing in the District Court, seek to reverse judgments dismissing their claims for recovery of capital stock taxes paid for the taxable years 1933 and 1934 on the ground that Sections 215 and 216 of the National Industrial Recovery Act, 48 Stat. 207, 208, and Sections 701 and 702 of the Revenue Act of 1934, Title 26 U.S.C.A. Int.Rev.Acts, pages 787, 789, under which the taxes were...

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