Helmbright v. John A. Gebelein, Inc.

CHESNUT, District Judge.

Counsel for the plaintiff in this stockholder’s bill in equity frankly profess the object is to obtain as promptly as possible and without the delay incidental to the prescribed administrative procedure, a final authoritative judicial decision as to the constitutionality of title 3 of the Federal Revenue Act of 1936, c. 690, § 501, 49 Stat. 1648, 1734 (26 U.S.C.A. § 345), entitled “Tax on Unjust Enrichment” popularly known as the “Windfall Tax.”

The statute has recently been held constitutional by the Circuit Court of Appeals for this Circuit [White Packing Co. v.…