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SHARP & DOHME v. UNITED STATES

No. 8226.

144 F.2d 456 (1944)

SHARP & DOHME, Inc., v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

Decided July 25, 1944.

Attorney(s) appearing for the Case

Henry S. Drinker, of Philadelphia, Pa. (Frederick E. S. Morrison and Calvin H. Rankin, both of Philadelphia, Pa., on the brief), for appellant.

Newton K. Fox, of Philadelphia, Pa. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellee.

Before MARIS, JONES, and GOODRICH, Circuit Judges.

MARIS, Circuit Judge.

The plaintiff brought suit against the United States to recover excise taxes alleged to have been erroneously paid by it to a former Collector of Internal Revenue, now deceased. Section 213(a) of the National Industrial Recovery Act, 48 Stat. 195, 206, imposed an excise tax of 5% upon dividends received by any person other than a domestic corporation and provided that the payor corporation withhold and pay the tax to the Collector. Pursuant to...

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