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GLENN v. SMITH

No. 7543.

91 F.2d 447 (1937)

GLENN, Collector of Internal Revenue, v. SMITH.

Circuit Court of Appeals, Sixth Circuit.

July 3, 1937.

Attorney(s) appearing for the Case

F. E. Youngman, of Washington, D. C. (James W. Morris, Sewall Key, Charles A. Horsky, Bunk Gardner, Oldham Clarke, and A. M. Wilding-White, all of Washington, D. C., on the brief), for appellant.

James Park, of Lexington, Ky. (Gayle A. Mohney and Stoll, Muir, Townsend & Park, all of Lexington, Ky., on the brief), for appellee.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

ALLEN, Circuit Judge.

This is an appeal from a judgment allowing recovery of taxes collected from appellee pursuant to the provisions of the Kerr-Smith Tobacco Act, 48 Stat. 1275, c. 866, U.S.C., title 7, c. 28, § 751 et seq. The sole question is whether this act constituted a valid exercise of the federal taxing power.

The Kerr-Smith Act1 see 7 U.S.C.A. §§ 751-766 was enacted as a companion measure to the Agricultural...

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