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UNITED STATES v. WOODWORTH

No. 6, Docket 20600.

170 F.2d 1019 (1948)

UNITED STATES v. WOODWORTH et al.

United States Court of Appeals Second Circuit.

December 1, 1948.

Attorney(s) appearing for the Case

William H. Emerson, Corporation Counsel, Joseph B. Boyle, Charles B. Forsyth, and Henry McGonegal, all of Rochester, N. Y., for appellants.

George L. Grobe, U. S. Atty., of Buffalo, N. Y., David L. Bazelon, Asst. Atty. Gen., Roger P. Marquis, of Washington, D. C., A. Devitt Vanech, Asst. Atty. Gen., and John F. Cotter, Attorney, Department of Justice, of Washington, D. C., for appellee.

Before SWAN, CHASE and FRANK, Circuit Judges.

FRANK, Circuit Judge.

1. The appellants contend that, as this suit was for an injunction restraining the collection of a state tax, the district court, because of the last sentence of 28 U.S.C.A. § 41(1) [now § 1341], lacked jurisdiction. We cannot agree. We think Congress did not intend this statutory provision, added by amendment in 1937, to apply to the United States which was not specifically named therein. United States v. United Mine Workers,

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