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UNIVERSAL CARLOADING & DISTRIBUTING CO. v. PEDRICK

No. 230, Docket 21653.

184 F.2d 64 (1950)

UNIVERSAL CARLOADING & DISTRIBUTING COMPANY, Inc., v. PEDRICK (BROTHERHOOD OF RAILWAY & STEAMSHIP CLERKS, FREIGHT HANDLERS, EXPRESS & STATION EMPLOYEES et al. Interveners).

United States Court of Appeals Second Circuit.

Decided June 26, 1950.

Writ of Certiorari Denied December 11, 1950.

Attorney(s) appearing for the Case

Webster, Sheffield & Horan, attorneys for appellant; Francis H. Horan, R. J. Leibenderfer, Herbert J. Patrick, Indianapolis, Ind., C. Whitney Dall, Jr., and Carolinda Waters, all of New York City, of counsel.

Irving H. Saypol, United States Attorney, New York City, for defendant-appellee; Henry L. Glenn, Assistant United States Attorney, New York City, of counsel.

Mulholland, Robie & Hickey, Washington, D. C., attorneys for intervening defendants-appellees; Harold Stern, New York City, Clarence M. Mulholland, Toledo, Ohio, James L. Crawford, Cincinnati, Ohio, and Edward J. Hickey, Jr., Washington, D. C., of counsel.

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

Writ of Certiorari Denied December 11, 1950. See 71 S.Ct. 280.

SWAN, Circuit Judge.

Universal Carloading & Distributing Company, Inc., hereafter called Universal, is a Delaware corporation engaged in the business of freight forwarding as now defined in Part IV of the Interstate Commerce Act, 49 U.S.C.A. § 1001 et seq. For the period from July 1, 1939 to December 31, 1946 taxes were collected from Universal under the Carriers Taxing Act of 1937.

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