Case ID: f2d_80/html/1011-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

E. REGENSBURG & SONS, Appellant, v. Joseph T. HIGGINS, Individually and as Collector of Internal Revenue for the Third District of New York, Respondent.
    No. 171.
    Circuit Court of Appeals, Second Circuit
    Jan. 17, 1936.
    See, also, 79 F.(2d) 516.
    Paskus, Gordon & Hyman, of New York City (Arthur B. Hyman, Joseph G Slaughter, and Chas. H. Lieb, all 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., Francis H. Horan and Edward J. Ennis, Asst. U. S. Attys., and William F. Young, Sp. Asst, to U. S. Atty., all of New York City, of counsel), for respondent.
    Before MANTON, SWAN, and CFIASE, 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 pendente lite in conformity with the order of the court below. Rickert Rice Mills, Inc., v. Fontenot, 56 S.Ct. 374, 80 L.Ed. -, January 13, 1936.