NATIONAL COMMERCIAL TITLE & MTG. GUAR. CO. v. DUFFY

Nos. 8000, 8001.

132 F.2d 86 (1942)

NATIONAL COMMERCIAL TITLE & MORTGAGE GUARANTY CO. v. DUFFY et al.

Circuit Court of Appeals, Third Circuit.

Decided December 4, 1942.


Attorney(s) appearing for the Case

James L. R. Lafferty, of Newark, N. J. (Lindabury, Steelman, Zink & Lafferty, of Newark, N. J., on the brief), for the taxpayer.

Paul R. Russell, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, and J. Louis Monarch, Sp. Assts. to the Atty. Gen., Charles M. Phillips, U. S. Atty., and Thorn Lord, Asst. U. S. Atty., both of Trenton, N. J., on the brief), for the Government.

Before BIGGS, MARIS, and JONES, Circuit Judges.


JONES, Circuit Judge.

These appeals grow out of a suit by the plaintiff taxpayer to recover sums paid former Internal Revenue Collectors as capital stock taxes, plus penalties and interest, for the years ending June 30, 1933, to June 30, 1937, both inclusive, under Section 215 of the National Industrial Recovery Act, 48 Stat. 195, 207, and similar provisions of subsequent Revenue Acts.1 The plaintiff...

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