AMERICAN MAIZE PRODUCTS COMPANY v. HIGGINS, 80 F.2d 1005 (2nd Cir. 1936)

AMERICAN MAIZE PRODUCTS COMPANY, Appellant, v. Joseph P. HIGGINS, Individually and as Collector of Interna Revenue, Appellee.

No. 194.Circuit Court of Appeals, Second Circuit.
January 17, 1936.

Appeal from the District Court of the United States for the Southern District of New York.

See, also, E. Regensburg Sons v. Higgins, 79 F.2d 516.

Hall, Cunningham, Jackson Haywood, of New York City (John H. Jackson, of New York City, of counsel), for appellant.

Frank J. Wideman, Asst. Atty. Gen., James W. Morris, Sewall Key, and Andrew W. Sharpe, Sp. Assts. to Atty. Gen., F.W.H. Adams, U.S. Atty., and Francis H. Horan and Edward J. Ennis, Asst. U.S. Attys., all of New York City (William F. Young, Sp. Asst. to U.S. Atty., of New York City, of counsel), for appellee.

Before MANTON, SWAN, and CHASE, Circuit Judges.

PER CURIAM.

Decree reversed, and cause remanded to the District Court, with directions to enter a decree enjoining collection of the tax. An appropriate order shall be entered directing the repayment to the plaintiff of any cash, bonds, or funds which have been impounded or deposited below. Rickert Rice Mills, Inc., v. Fontenot, 56 S.Ct. 374, 80 L.Ed. ___, January 13, 1936.