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I. L. WALKER TOBACCO CO. v. COMMISSIONER OF INT. REV.

No. 8947.

129 F.2d 464 (1942)

I. L. WALKER TOBACCO CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 29, 1942.

Attorney(s) appearing for the Case

Charles I. Dawson, of Louisville, Ky. (Chas. I. Dawson and Woodward, Dawson & Hobson, all of Louisville, Ky., and Alex Howard, of Covington, Ky., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and F. E. Youngman, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

HICKS, Circuit Judge.

Petition to review an order of the Processing Tax Board of Review denying refund of any part of the processing taxes paid by petitioner under the first Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq. The taxing provisions of this Act and of the amendatory Act of August 24, 1935, were held unconstitutional. See United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914; and Rickert...

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