White Packing Co. v. Robertson

PARKER, Circuit Judge.

This is an appeal from an order dismissing a suit instituted to enjoin the collector of interna! revenue for the North Carolina district from proceeding under title III of the Revenue Act of 1936 (26 U.S.C.A. §§ 345-345e) to collect from plaintiff the so-called “windfall” tax imposed by that title, from filing a return for plaintiff with respect to such tax, from imposing penalties on plaintiff, or from taking other action against plaintiff thereunder. Relief was asked in the bill on the ground. that the statute imposing the tax was invalid because both the tax itself…