GRAIN BELT SUPPLY CO. v. COMMISSIONER OF INTERNAL REV.

No. 441.

109 F.2d 490 (1940)

GRAIN BELT SUPPLY CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

February 14, 1940.


Attorney(s) appearing for the Case

George T. Buckingham, of Chicago, Ill. (J. A. C. Kennedy, of Omaha, Neb., and Paul E. Shorb, H. Thomas Austern, and E. Marshall Nuckols, Jr., all of Washington, D. C., on the brief), for petitioner.

Ellis N. Slack, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and F. E. Youngman, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GARDNER, SANBORN, and WOODROUGH, Circuit Judges.


SANBORN, Circuit Judge.

The petitioner, a corporation, of Omaha, Nebraska, which manufactures serum and virus from the blood of hogs, the carcasses of which it then sells to the Cudahy Packing Company, filed with the respondent a claim for a refund of $18,911.65, processing taxes paid between March 1, 1934, and October 31, 1935, under the Agricultural Adjustment Act of May 12, 1933, 48 Stat. 31 (see 7 U.S.C.A. § 601 et seq.), which was declared unconstitutional...

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