Case Name: The HENRIETTA MILLS, Appellant, v. James J. HOEY, Individually and as Collector of Internal Revenue for the Second Collection District of New York, Appellee; BEAVER MILLS, Appellant, v. James J. HOEY, Individually, and etc., Appellee; CLYDE FABRICS, Inc., Appellant, v. James J. HOEY, Individually, and etc., Appellee; MARTEL MILLS CORPORATION, Appellant, v. James J. HOEY, Individually, and etc., Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1936-01-17
Citations: 80 F.2d 1011
Docket Number: Nos. 189, 186, 188, 187
Parties: The HENRIETTA MILLS, Appellant, v. James J. HOEY, Individually and as Collector of Internal Revenue for the Second Collection District of New York, Appellee. BEAVER MILLS, Appellant, v. James J. HOEY, Individually, and etc., Appellee. CLYDE FABRICS, Inc., Appellant, v. James J. HOEY, Individually, and etc., Appellee. MARTEL MILLS CORPORATION, Appellant, v. James J. HOEY, Individually, and etc., Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 80
Pages: 1011–1012

Head Matter:
The HENRIETTA MILLS, Appellant, v. James J. HOEY, Individually and as Collector of Internal Revenue for the Second Collection District of New York, Appellee. BEAVER MILLS, Appellant, v. James J. HOEY, Individually, and etc., Appellee. CLYDE FABRICS, Inc., Appellant, v. James J. HOEY, Individually, and etc., Appellee. MARTEL MILLS CORPORATION, Appellant, v. James J. HOEY, Individually, and etc., Appellee.
Nos. 189, 186, 188, 187.
Circuit Court of Appeals, Second Circuit
Jan. 17, 1936.
See, also, E. Regensburg & Sons v.Higgins, 79 F. (2d) 516.
Sullivan & Cromwell, of New York City (David W. Peck, Francis H. Baldy, and John F. Dooling, Jr., all of New York City, of counsel), for appellants.
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 II. 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 appellees.
Before MANTON, SWAN, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Decree reversed, and cause remanded ta 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.