KINGAN & CO. v. SMITH

No. 1680.

12 F.Supp. 328 (1935)

KINGAN & CO., Inc., v. SMITH, Collector of Internal Revenue.

District Court, S. D. Indiana, Indianapolis Division.

August 23, 1935.


Attorney(s) appearing for the Case

Thompson, Rabb & Stevenson, of Indianapolis, Ind., for complainant.

Val Nolan, U. S. Atty., of Indianapolis, Ind., for defendant.


LINDLEY, District Judge.

Plaintiff sues to restrain the collector of internal revenue from collecting the so-called processing taxes imposed under section 9 of the Agricultural Adjustment Act, as amended (7 USCA § 609), upon the ground that the act is unconstitutional and involves improper delegation of legislative powers to the Secretary of Agriculture. Defendant moves to dismiss the bill because, he says, first, the acts of Congress forbid such suit; and, second...

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