ANNISTON MFG. CO.
v.
DAVIS, Collector of Internal Revenue.
LINCOLN MILLS OF ALABAMA
v.
SAME.
Circuit Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
January 8, 1937.
January 8, 1937.
Attorney(s) appearing for the Case
No. 8175:
Sutherland, Tuttle & Brennan, of Washington, D. C. (W. A. Sutherland and Joseph B. Brennan, both of Washington, D. C., on the brief), for appellant.
John M. Slaton, of Atlanta, Ga., amicus curiæ for appellant.
M. H. Eustace, Sp. Asst. to the Atty. Gen., and Jim C. Smith, U. S. Atty., of Birmingham, Ala., for appellee.
No. 8186:
Frank E. Spain and H. H. Grooms, both of Birmingham, Ala., for appellant.
W. W. Bankhead, of Jasper, Ala., amicus curiæ for appellant.
M. H. Eustace, Sp. Asst. to the Atty. Gen., and Jim C. Smith, U. S. Atty., of Birmingham, Ala., for appellee.
Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.
Circuit Court of Appeals, Fifth Circuit.
HUTCHESON, Circuit Judge.
Actions against the collector for refunds of cotton processing and floor stock taxes, paid by appellants under the 1933 Agricultural Adjustment Act1; these suits were brought before and heard on demurrers after the enactment of the Revenue Act of June 22, 1936.2 This act adopted and purportedly made adequate provision as to amounts collected under the Agricultural Adjustment Act for...
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