Yellow Cab Co. v. United States

LINDLEY, District Judge.

In these appeals, plaintiffs in four suits, consolidated for hearing in the District Court, seek to reverse judgments dismissing their claims for recovery of capital stock taxes paid for the taxable years 1933 and! 1934 on the ground that Sections 215 and 216 of the National Industrial Recovery-Act, 48 Stat. 207, 208, and Sections 701 and 702 of the Revenue Act of 1934, Title 26 U.S.C.A. Int.Rev.Acts, pages 787, 789, under which the taxes were assessed and collected, are unconstitutional.

They make no complaint that the declared' values of their respective capital…