ISTHMIAN S. S. CO. v. UNITED STATES

No. 56.

33 F.Supp. 1007 (1940)

ISTHMIAN S. S. CO. v. UNITED STATES (and twenty-eight other cases).

District Court, D. Delaware.

July 5, 1940.


Attorney(s) appearing for the Case

Josiah Willard (of White & Case), of New York City, and Richards, Layton & Finger, of Wilmington, Del., for plaintiff Isthmian Steamship Co.

Wilson W. Wyatt, of Louisville, Ky., and Lowell M. Greenlaw, of Chicago, Ill., for plaintiffs Pullman Co. and others.

W. H. Annat, of Cleveland, Ohio, and Herbert H. Ward, Jr., of Wilmington, Del. (Spieth, Taggart, Spring & Annat, of Cleveland, Ohio, of counsel), for plaintiffs Ice Companies.

Stewart Lynch, U. S. Atty., of Wilmington, Del., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Paul S. McMahon, Sp. Assts. to Atty. Gen., for defendant.


NIELDS, District Judge.

The complaint alleges that plaintiff filed a federal capital stock tax return for the taxable year ended June 30, 1933, with the Collector of Internal Revenue for the Second District of New York and paid the tax due thereunder in the amount of $4,000; that plaintiff filed a claim for refund which was denied by the Commissioner of Internal Revenue; that the act of Congress under which said tax was paid, i. e., National Industrial Recovery Act...

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