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UNITED STATES v. CLAYTON

Civ. No. 1487.

250 F.Supp. 827 (1965)

UNITED STATES of America. Plaintiff, v. I. L. CLAYTON, Successor to L. Sneed High, Successor to William A. Johnson, Commissioner of Revenue of the State of North Carolina, Defendant.

United States District Court E. D. North Carolina, Raleigh Division.

Appeal Dismissed May 2, 1966.

Attorney(s) appearing for the Case

Robert H. Cowen, U. S. Atty., Raleigh, N. C., Louis F. Oberdorfer, Dept. of Justice, Washington, D. C., for plaintiff.

Thomas Wade Bruton, Atty. Gen. of N. C., Peyton B. Abbott, Deputy Atty. Gen., Charles D. Barham, Asst. Atty. Gen., Raleigh, N. C., for defendant.

Before BELL, Circuit Judge, and BUTLER and CRAVEN, District Judges.

Appeal Dismissed May 2, 1966. See 86 S.Ct. 1379, 1383.

J. SPENCER BELL, Circuit Judge.

In this action instituted by the United States,1 a permanent injunction has been sought restraining the enforcement of certain provisions of the North Carolina Sales and Use Tax Act2 [hereinafter the Act] and the regulations is sued thereunder on the ground that they are unconstitutional.3

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