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BEELAND WHOLESALE CO. v. DAVIS

Nos. 909, 911.

17 F.Supp. 529 (1937)

BEELAND WHOLESALE CO. et al. v. DAVIS, Collector of Internal Revenue. ALPHA PORTLAND CEMENT CO. et al. v. SAME.

District Court, N. D. Alabama, S. D.

January 14, 1937.

Attorney(s) appearing for the Case

Martin, Turner & McWhorter, of Birmingham, Ala., for plaintiffs Beeland Wholesale Co. and others.

Cabaniss & Johnston, of Birmingham, Ala., Benners, Burr, McKamy & Forman, of Birmingham, Ala., and Knox, Acker, Sterne & Liles, of Anniston, Ala., for plaintiffs Alpha Portland Cement Co. and others.

Jim C. Smith, U. S. Atty., for the Northern Dist. of Alabama, of Birmingham, Ala., and Thomas G. Carney, of Washington, D. C., for defendant.

DAVIS, District Judge.

These are suits by the Beeland Wholesale Company and the Alpha Portland Cement Company, a corporation, and a number of others, against Harwell G. Davis, individually and as collector of internal revenue, seeking a temporary injunction enjoining the defendant, Harwell G. Davis, as collector, from collecting the taxes due under title 9 of the Federal Social Security Act (sections 901-910 [42 U.S.C.A. §§ 1101-1110]), hereinafter designated...

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