Case Name: BORDEN MILLS, Inc., Appellant, v. James J. HOEY, Individually and as Collector of Internal Revenue for the Second District of New York, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1936-01-17
Citations: 80 F.2d 1007
Docket Number: No. 192
Parties: BORDEN MILLS, Inc., Appellant, v. James J. HOEY, Individually and as Collector of Internal Revenue for the Second District of New York, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 80
Pages: 1007–1007

Head Matter:
BORDEN MILLS, Inc., Appellant, v. James J. HOEY, Individually and as Collector of Internal Revenue for the Second District of New York, Respondent.
No. 192.
Circuit Court of Appeals, Second Circuit.
Jan. 17, 1936.
See, also, E. Regensburg & Sons v. Higgins, 79 F.(2d) 516.
Breed, Abbott & Morgan, of New York City (Stunner Ford and William L. Hanaway, both 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. II. Adams, U. S. Atty., and Francis H. Ho-ran 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 respondent.
Before MANTON, SWAN, and CHASE, Circuit Judges.

Opinion:
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.