Alabama Pipe Co. v. United States

WHALEY, Judge.

The plaintiff seeks to recover $1,297.32 paid as a tax on dividends pursuant to the provisions of section 213(a) of the National Industrial Recovery Act (48 Stat. 195, 206), enacted June 16, 1933, and reading as follows :

“Sec. 213. (a) There is hereby imposed upon the receipt of dividends (required to be included in the gross income of the recipient under the provisions of the Revenue *176Act of 1932) by any person other than a domestic corporation, an excise tax equal to 5 per centum of the amount thereof, such tax to be deducted and withheld from such dividends by the payor…