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GARDNER v. HELVERING

No. 6714.

88 F.2d 746 (1936)

GARDNER v. HELVERING, Com'r of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided December 14, 1936.

Attorney(s) appearing for the Case

Dorothy Ashby Moncure and Philip H. Marcum, both of Washington, D. C., for appellant.

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and F. A. LeSourd, Sp. Assts. to Atty. Gen., for appellee.

Before MARTIN, C. J., and ROBB, VAN ORSDEL, GRONER, and STEPHENS, JJ.

GRONER, J.

In section 602½ (a) of the Revenue Act of 1934 (26 U.S.C.A. § 999 (a),1 Congress imposed a tax upon the first domestic processing of various imported vegetable oils, including palm oil, and upon "any combination or mixture containing a substantial quantity of any one or more of such oils with respect to any of which oils there has been no previous first domestic processing." "First domestic processing" is declared...

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