REDWINE v. CITIZENS & SOUTHERN NAT. BANK

No. 13406.

189 F.2d 328 (1951)

REDWINE, Revenue Commissioner, v. CITIZENS & SOUTHERN NAT. BANK.

United States Court of Appeals Fifth Circuit.

May 30, 1951.


Attorney(s) appearing for the Case

Lamar W. Sizemore, Asst. Atty. Gen. of Georgia, Eugene Cook, Atty. Gen. of Georgia, M. H. Blackshear, Jr., Dy. Asst. Atty. Gen., George E. Sims, Jr., Asst. Atty. Gen., for appellant.

Croom Partridge, Atlanta, Ga., for appellee.

Before HUTCHESON, Chief Judge, and HOLMES and BORAH, Circuit Judges.


HOLMES, Circuit Judge.

This action, which was ancillary to the main proceeding, was brought by the appellee, as trustee in the matter of Douglas Mills, Inc., in proceedings for reorganization, to enjoin the appellant, in his official capacity as State Revenue Commissioner of Georgia, from proceeding with the assessment and collection of $5,066.52 in income tax deficiencies, alleged to be owing to the State of Georgia by the debtor, and assessed after confirmation...

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