WILLIAM HENDERSON v. COMMISSIONER OF INT. REV.

No. 11027.

153 F.2d 442 (1946)

WILLIAM HENDERSON (Partnership), v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied March 15, 1946.


Attorney(s) appearing for the Case

Carl J. Batter, of Washington, D. C., for petitioner.

Maryhelen Wigle and Helen R. Carloss, Sp. Assts. to the Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Raymond F. Brown and Royal E. Maiden, Jr., Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.


HOLMES, Circuit Judge.

This is a petition for review of a decision of the Tax Court denying any refund of processing taxes allegedly due petitioner in the sum of $1,138,421.82 for the period extending from June 8, 1934, to October 31, 1935. The taxes were paid under the Agricultural Adjustment Act, 7 U.S. C.A. § 601 et seq., which was held unconstitutional by the Supreme Court in United States v. Butler, 297 U.S. 1, 56 S.Ct. 312...

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