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TEXAS ELECTRIC RY. CO. v. EASTUS

Nos. 3662, 3663.

25 F.Supp. 825 (1938)

TEXAS ELECTRIC RY. CO. v. EASTUS, U. S. Atty. SAME v. THOMAS, Collector of Internal Revenue.

District Court, N. D. Texas, Dallas Division.

December 29, 1938.

Attorney(s) appearing for the Case

C. D. Cass and Robert E. Quirk, both of Washington, D. C., and J. M. Burford, of Dallas, Tex., for plaintiff.

John A. Erhard, Asst. U. S. Atty., of Dallas, Tex., D. W. Knowlton, Counsel, Interstate Commerce Commission, of Washington, D. C., Leo F. Tierney, Sp. Asst. to Atty. Gen., and Robert L. Stern, Sp. Atty., of Washington, D. C., for defendants.

Before HUTCHESON, Circuit Judge and ATWELL and DAVIDSON, District Judges.

ATWELL, District Judge.

By these two bills the complainant seeks to avoid certain provisions of the Labor Board Act and of the Tax Act, Act Aug. 29, 1935, 49 Stat. 974.

It alleges in each bill, that it operates interurban lines between Dallas and Waco, Texas, Dallas and Corsicana, Texas, Dallas and Denison, Texas, and street lines within the cities of Waco, Corsicana, Waxahachie, Denison, Sherman and McKinney. That it is a true electric interurban system,...

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