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UNITED STATES v. BALDY

No. 9241.

108 F.2d 591 (1939)

UNITED STATES v. BALDY.

Circuit Court of Appeals, Ninth Circuit.

December 22, 1939.

Attorney(s) appearing for the Case

Samuel O'Clark, Jr., Asst. Atty. Gen., Sewall Key and James P. Garland, Sp. Assts. to Atty. Gen., and Carl C. Donaugh, U. S. Atty., and J. Mason Dillard, Asst. U. S. Atty., both of Portland, Or., for appellant.

Robt. T. Jacob and Ashley Greene, both of Portland, Or., for appellee.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.

HEALY, Circuit Judge.

Appellee had judgment in a suit to obtain a refund of a tax exacted under § 213 of the National Industrial Recovery Act (48 Stat. 206), and the Government appeals.1 The statute, § 213(a), imposed an excise tax of 5% upon the receipt of corporate dividends, the tax to be withheld at the source. Dividends declared before the date of the enactment of the statute (June 16, 1933), although paid after that date...

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