Carney v. Crocker

BINGHAM, Circuit Judge.

This is an appeal from a judgment of the federal District Court for Massachusetts in favor of the plaintiffs in the sum of $4,605, together with interest ($829.67) from June 20, 1934. The action is one at law to recover an excise tax, assessed and collected under section 213(a) of the National Industrial Recovery Act of 1933, 48 Stat. 206, on the ground that it was illegally assessed, that section 213(a) is not applicable to this case as the dividend upon which the tax was assessed wa§ declared prior to June 16, 1933, the date on which the tax statute became operative.

It…