UPCHURCH PACKING CO. v. UNITED STATES

No. 11169.

151 F.2d 983 (1945)

UPCHURCH PACKING CO., Inc., v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

November 20, 1945.


Attorney(s) appearing for the Case

Joseph B. Brennan, of Atlanta, Ga., for appellant.

Fred G. Rita and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and M. Neil Andrews, U. S. Atty., and Harvey H. Tisinger, Asst. U. S. Atty., both of Atlanta, Ga., for appellee.

Before HUTCHESON, McCORD, and WALLER, Circuit Judges.


HUTCHESON, Circuit Judge.

As set out in the complaint, the suit was founded "upon the provisions of the Agricultural Adjustment Act of 1933, 48 Stat. 31 [7 U.S.C.A. § 601 et seq.], and Title VII of the Revenue Act of 1936 [7 U.S.C.A. § 644 et seq.]".1 It was for the refund of processing taxes paid not by plaintiff but by its subsidiary2 on the slaughtering of hogs for plaintiff. Its claim that the...

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