SIBLEY, Circuit Judge.
Lee Moor, a producer and ginner of cotton in the year 1934, paid under protest $223 demanded as a tax on the ginning of ten bales under the Act of April 21, 1934, 48 Stat. 598, referred to as the Bankhead Cotton Control Act. Denied refund, he sued the United States for its recovery. The court held the act and its tax unconstitutional and gave judgment for the plaintiff. This appeal raises the single question of the validity of the tax.
...Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.