Concentrate Mfg. Corporation v. Higgins

This is an appeal from a decree in a suit in equity denying an injunction pendente lite, and dismissing the bill for insufficiency in law. The suit was to enjoin the defendant, the collector of internal revenue, from distraining upon the plaintiff, under a deficiency assessment levied under sections 603 and 619 of the Revenue Act of 1932 (26 U.S.C.A. c. 20 note). The plaintiff was a New York corporation organized on March 20, 1933, all of whose shares were held by the well-known French company, Parfumerie Roger et Gallet. Its business is to manufacture perfumes and other toilet preparations…