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CHICAGO, DULUTH & GEORGIAN BAY TRANSIT CO. v. NIMS

No. 13152.

252 F.2d 317 (1958)

CHICAGO, DULUTH & GEORGIAN BAY TRANSIT COMPANY, Appellant, v. Louis M. NIMS, State Commissioner of Revenue of the Michigan Department of Revenue, Appellee.

United States Court of Appeals Sixth Circuit.

February 15, 1958.

Attorney(s) appearing for the Case

Howell Van Auken, Detroit, Mich. (Fred J. Schumann, Detroit, Mich., on the brief; Lucking, Van Auken & Schumann, Detroit, Mich., of counsel), for appellant.

Samuel J. Torina, Lansing, Mich. (Thomas M. Kavanagh, Edmund E. Shepherd, Lansing Mich., on the brief), for appellee.

Before MILLER and STEWART, Circuit Judges, and BOYD, District Judge.

STEWART, Circuit Judge.

This action was commenced in the District Court for the Eastern District of Michigan by the appellant, Chicago, Duluth & Georgian Bay Transit Company, hereinafter the Company, to enjoin the appellee, Commissioner of Revenue of the State of Michigan, hereinafter the Commissioner, from attempting to collect the Michigan General Sales Tax, Comp.Laws 1948, § 205.51 et seq.; § 7.521 et seq., Mich.Stat.Anno., upon the value of meals...

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