CHERRY COTTON MILLS v. U.S.

No. 187.

327 U.S. 536 (1946)

CHERRY COTTON MILLS, INC. v. UNITED STATES.

Supreme Court of United States.

Decided March 25, 1946.


Attorney(s) appearing for the Case

Theodore B. Benson argued the cause and filed a brief for petitioner.

David L. Kreeger argued the cause for the United States. With him on the brief were Solicitor General McGrath, Assistant Attorney General Sonnett and John R. Benney.


MR. JUSTICE BLACK delivered the opinion of the Court.

In 1942 the Government owed the petitioner a $3,104.87 refund of processing and floor taxes paid by the petitioner under the Agricultural Adjustment Act. The petitioner owed the Reconstruction Finance Corporation $5,963.51, balance on a note for borrowed money. The General Accounting Office directed the Treasury not to pay the tax refund to the petitioner, but to issue a check for the refund payable to the R.F...

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