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AMERICAN VISCOSE CORPORATION v. ROTHENSIES

Nos. 7547, Nos. 7582-7587.

121 F.2d 186 (1941)

AMERICAN VISCOSE CORPORATION v. ROTHENSIES, Collector of Internal Revenue, and six other cases.

Circuit Court of Appeals, Third Circuit.

June 6, 1941.

Attorney(s) appearing for the Case

No. 7547:

Charles J. Biddle, of Philadelphia, Pa. (Drinker, Biddle & Reath, of Philadelphia, Pa., and Jackson, Fuller, Nash & Brophy, of New York City, on the brief), for appellant.

Paul S. McMahon, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, U. S. Atty., both of Philadelphia, Pa., on the brief), for appellee.

Nos. 7582-7587:

Wm. H. Annat, of Cleveland, Ohio (Spieth, Taggart, Spring & Annat, of Cleveland, Ohio, and Herbert H. Ward, Jr. of Wilmington, Del., on the brief), for appellants.

Paul S. McMahon, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Stewart Lynch, U. S. Atty., of Wilmington, Del., on the brief), for appellee.

Before BIGGS, CLARK, and JONES, Circuit Judges.

BIGGS, Circuit Judge.

Substantially identical questions are presented by the seven appeals at bar. Each appellant contends that it (or in the case in which American Viscose Corporation is the appellant, it and its two predecessor corporations) has paid taxes which were illegally collected and received by the United States or its agents pursuant to the provisions of allegedly unconstitutional statutes. The statutes involved are respectively Section 701(a) and (f) of...

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