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HUTZLER BROS. CO. v. UNITED STATES

No. 280.

33 F.Supp. 801 (1940)

HUTZLER BROS. CO. v. UNITED STATES.

District Court, D. Maryland.

July 2, 1940.

Attorney(s) appearing for the Case

Cook & Markell, and Charles Markell and Charles Markell, Jr., all of Baltimore, Md., for plaintiff.

Carl Ross McKenrick, Asst. U. S. Atty., of Baltimore, Md., and E. H. Horton and Ruppert Bingham, Sp. Assts. to the Atty. Gen., for the United States.

WILLIAM C. COLEMAN, District Judge.

The sole question in this case is whether the conditions for allowance of refunds prescribed in Section 902 of the Revenue Act of 1936, 7 U.S.C.A. § 644, relating to floor stocks taxes, assessed under the Agricultural Adjustment Act, have been met by the plaintiff. This act was passed following the decision of the Supreme Court in United States v. Butler, 297 U.S....

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