
    The PANIPLUS COMPANY, a Corporation, Appellant, v. Joseph T. HIGGINS, Individually and as Collector of Internal Revenue for the Third District of New York, Respondent.
    No. 185.
    Circuit Court of Appeals, Second Circuit.
    Jan. 17, 1936.
    See, also, E. Regensburg & Sons v. Higgins, 79 F.(2d) 516.
    Chamberlin, Kafer, Wilds & Jube, of New York City, for complainant.
    Frank J. Wideman, Asst. Atty. Gen., James W. Morris, Sewall Key, and Andrew W. Sharpe, Sp. Assts. to Atty. Gen. (F. W. H. Adams, U. S. Atty., Francis II. Floran and Edward J. Ennis, Asst. U. S. A ttys., and William F. Young, Sp. Asst, to U. S. Atty., all of New York City, of counsel), for respondent.
    Before MANTON, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Decree reversed, and cause remanded to the District Court, with directions to enter a decree enjoining collection of the tax. An appropriate order shall be entered directing the repayment to the plaintiff of any cash, bonds, or funds which have been impounded or deposited below. Rickert Rice Mills, Inc., v. Fontenot, 56 S.Ct. 374, 80 L.Ed. —, January 13, 1936.  