CUDAHY PACKING CO. v. UNITED STATES

No. 7703.

126 F.2d 429 (1942)

CUDAHY PACKING CO. v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

March 19, 1942.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., J. P. Wenchel, Bureau of Internal Revenue, of Washington, D. C., J. Albert Woll, U. S. Atty., of Chicago, Ill., and Frederic G. Rita, of Washington, D. C., for appellant.

Vincent O'Brien, Tracy Wilson Buckingham, and Frank J. Madden, all of Chicago, Ill., for appellee.

Before EVANS, SPARKS, and KERNER, Circuit Judges.


KERNER, Circuit Judge.

The Government appeals from an adverse summary judgment in a suit brought against it to recover a sum of money paid as floor stocks taxes under the Agricultural Adjustment Act, c. 25, 48 Stat. 31, 7 U.S.C.A. § 601 et seq., before the taxing provisions of that statute were held unconstitutional in United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L. R. 914. The quiddity of this appeal...

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