United States v. Goldblatt Bros.

MAJOR, Circuit Judge.(dissenting).

I disagree with that part of the opinion relative to the 1937 income tax and the 1937 Social Security taxes — Title IX. Insofar as the judgment is predicated upon these two items, I think it should be reversed. In other respects, I approve.

It is important to keep in mind that the plaintiff’s sole right to recover is predicated upon the Bulk Sales Act of Illinois. It so declared in its complaint, and the case was tried and decided on that theory. We, therefore, are not concerned with rights which plaintiff might have had if some other procedure had been…