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WM. B. SCAIFE & SONS CO. v. DRISCOLL

No. 3253.

18 F.Supp. 748 (1937)

WM. B. SCAIFE & SONS CO. v. DRISCOLL, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

March 12, 1937.

Attorney(s) appearing for the Case

J. M. Magee and E. W. Arthur, both of Pittsburgh, Pa., for plaintiff.

Chas. F. Uhl, U. S. Atty., and Orris Bennett, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa., for defendant.

SCHOONMAKER, District Judge.

This is an action in equity, wherein plaintiff is seeking to have a taxing act of Congress declared unconstitutional, or in lieu of that, to enjoin the Collector of Internal Revenue from refusing to accept an amended capital stock return from plaintiff, and from refusing to compute its taxes on such amended return.

The defendant has moved to dismiss the bill on the following grounds:

(1) The bill fails to state a cause...

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