REPUBLIC COTTON MILLS v. COMMISSIONER OF INT. REV.

No. 5681.

167 F.2d 871 (1948)

REPUBLIC COTTON MILLS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

April 1, 1948.


Attorney(s) appearing for the Case

John W. Townsend and J. Craig Peacock, both of Washington, D. C., for petitioner.

Newton K. Fox, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and George A. Stinson, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER, SOPER and DOBIE, Circuit Judges.


SOPER, Circuit Judge.

The claim of Republic Cotton Mills for refund of processing taxes on cotton paid by it on the output of three mills in South Carolina under the unconstitutional Agricultural Adjustment Act of May 12, 1933, 7 U.S.C.A. § 601 et seq., was considered by us upon an earlier appeal. We held in our opinion, 4 Cir., 147 F.2d 278, that the decision of the Tax Court adverse...

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