SAMARA v. UNITED STATES

No. 224.

129 F.2d 594 (1942)

SAMARA v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

July 6, 1942.


Attorney(s) appearing for the Case

Kenneth Carroad, of New York City (Clifford H. Rich and Lawrence W. Kaufman, both of New York City, on the brief), for appellant.

Mathias F. Correa, U. S. Atty., of New York City (Samuel Brodsky and David McKibbin, 3rd, Asst. U. S. Attys., both of New York City, of counsel), for appellee.

Before L. HAND, SWAN, and FRANK, Circuit Judges.


SWAN, Circuit Judge.

This is an appeal by the plaintiff from a judgment dismissing his complaint in an action for recovery of $264.91 paid by him as compensating taxes upon importations of cotton prior to the Supreme Court's decision in United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914, invalidating the statute under which such taxes were collected. After the filing of the complaint and before answer, the...

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