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RECONSTRUCTION FINANCE CORPORATION v. ELDER

No. 837.

26 F.Supp. 772 (1939)

RECONSTRUCTION FINANCE CORPORATION et al. v. ELDER, Municipal Revenue Collector, et al.

District Court, N. D. Georgia, Atlanta Division.

February 10, 1939.

Attorney(s) appearing for the Case

Hirsch & Smith, A. S. Clay, D. F. McClatchey, Edgar B. Dunlap, William C. Fitts, and Claud E. Hamilton, Jr., all of Atlanta, Ga., for plaintiffs.

J. C. Savage, C. S. Winn, Bond Almand, and J. C. Murphy, all of Atlanta, Ga., for defendants.

UNDERWOOD, District Judge.

The above case came on for hearing upon motion to dismiss and was heard both orally and on briefs.

This is a suit in equity to enjoin the collection of taxes, assessed by the City of Atlanta, from the Fulton National Bank, as Agent for the Reconstruction Finance Corporation, upon shares standing in the name of the Reconstruction Finance Corporation but in reality owned by the United States of America.

The taxes in question...

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