Royal Worcester Corset Co. v. White

BREWSTER, District Judge.

This action is to recover floor taxes paid to defendants as Collectors of Internal Revenue under compulsion of a law later declared unconstitutional. Defendants have filed a motion to dismiss on the ground' that the court was without jurisdiction to entertain a suit against a collector of internal revenue by reason of sec. 910 of the Revenue Act of 1936, 7 U.S.C.A. § 652. This motion was heard and an opinion rendered in Royal Worcester Corset Co. v. White, Former Collector of Internal Revenue, et al., D.C., 38 F.Supp. 70. The Revenue Act of 1936 (Sec. 905, 7 U.S.C.A.…