BATES VALVE BAG CORP. v. HIGGINS

No. 41.

157 F.2d 886 (1946)

BATES VALVE BAG CORPORATION v. HIGGINS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

November 8, 1946.


Attorney(s) appearing for the Case

LeBoeuf & Lamb, of New York City (Horace R. Lamb, Leo A. Diamond, and John L. Grose, all of New York City, of counsel), for plaintiff-appellee.

John F. X. McGohey, U. S. Atty., of New York City (John B. Creegan, Asst. U. S. Atty., of New York City, of counsel), for defendant-appellant.

Before AUGUSTUS N. HAND, CHASE, and CLARK, Circuit Judges.


CHASE, Circuit Judge.

This appeal was consolidated for argument with the appeal in St. Regis Paper Company v. Higgins, 157 F.2d 884, in which the opinion is handed down herewith. Though the issues are different many of the facts pertain to each appeal and the cases were tried together below.

The plaintiff, a New Jersey corporation, brought this suit in the District Court for the Southern District of New York to recover surtaxes...

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