BRIGHTON MILLS v. COMMISSIONER OF INTERNAL REVENUE

No. 11860.

161 F.2d 791 (1947)

BRIGHTON MILLS, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 19, 1947.


Attorney(s) appearing for the Case

John C. Reid, of Washington, D. C., for petitioner.

Irving I. Axelrod, Fred E. Youngman, and A. F. Prescott, Sp. Assts. to Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., J. P. Wenchel, Counsel, Bureau of Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and LEE, Circuit Judges.


SIBLEY, Circuit Judge.

During the tax year 1935, the Brighton Mills, Inc., was manufacturing and selling cotton goods, and as a processor of its raw cotton was liable for a processing tax if the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq., was constitutional. Books were kept on the accrual basis. During January the tax was paid. Thereafter, the constitutionality of the Act being in contest, the tax was not paid but was accrued monthly on the...

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