
    GENERAL MOTORS CORPORATION (AS TRANSFEREE IN COMPLETE LIQUIDATION OF WALTER J. BEMB, INC.) v. THE UNITED STATES UNITED MOTORS SERVICE, INCORPORATED, v. THE UNITED STATES
    [Nos. 43947, 43929]
    [92 C. Cls. 159, 629; 312 U. S. 708;
    314 U. S. —]
   Capital stock tax and excess profits tax; constitutionality; declaration of value not arbitrary; authority of Congress.

Decided November 12, 1940; demurrer sustained and petition dismissed.

Plaintiffs’ petition for writ of certiorari denied by the Supreme Court March 31, 1941.

■ Plaintiffs’ petition for rehearing denied by the Supreme Court October 13, 1941.  