SYMES, District Judge.
Plaintiff below (Stahmann Farms), a copartnership, recovered judgment for $13,064.52 against the appellant (defendant below), in the District Court of the United States for the District of New Mexico, alleged to have been paid as taxes under the so-called Bankhead Cotton Act, Act of April 21, 1934, c. 157, 48 Stat. 598, 7 U.S.C.A. §§ 701-725 notes. The defendant appeals. Two questions are briefed and argued: (1) Is the plaintiff the...
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