UNITED STATES v. COWDEN MFG. CO.

No. 188.

312 U.S. 34 (1941)

UNITED STATES v. COWDEN MANUFACTURING CO.

Supreme Court of United States.

Decided January 13, 1941.


Attorney(s) appearing for the Case

Mr. Andrew D. Sharpe, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Mr. J. Louis Monarch were on the brief, for the United States.

Mr. Phil D. Morelock for respondent.


MR. JUSTICE MURPHY delivered the opinion of the Court.

Respondent seeks reimbursement from the United States of the amounts paid to processors to compensate them for processing taxes paid on cotton goods sold to respondent. The suit is based on a contract between respondent and the United States, rather than on Title VII of the Revenue Act of 1936 (49 Stat. 1648, 1747), which authorizes refunds to processors, under certain...

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