Case Name: HYGRADE FOOD PRODUCTS CORPORATION, Appellant, v. James J. HOEY, Individually and as Collector of Internal Revenue, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1936-01-17
Citations: 80 F.2d 1012
Docket Number: No. 168
Parties: HYGRADE FOOD PRODUCTS CORPORATION, Appellant, v. James J. HOEY, Individually and as Collector of Internal Revenue, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 80
Pages: 1012–1012

Head Matter:
HYGRADE FOOD PRODUCTS CORPORATION, Appellant, v. James J. HOEY, Individually and as Collector of Internal Revenue, Respondent.
No. 168.
Circuit Court of Appeals, Second Circuit.
Jan. 17, 1936.
See, also, E. Regensburg & Sons v. Higgins, 79 F. (2d) 516.
Miller, Owen, Otis & Bailly, of New York City (Nathan L. Miller and Harold J. Gallagher, 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. 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 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 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.