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UNITED STATES v. AYCOCK-LINDSEY CORP.

No. 13189.

187 F.2d 117 (1951)

UNITED STATES v. AYCOCK-LINDSEY CORP.

United States Court of Appeals, Fifth Circuit.

February 9, 1951.

Attorney(s) appearing for the Case

Neil Brooks, Associate Solicitor, U. S. Dept. of Agriculture, Washington, D. C., Damon G. Yerkes, Asst. U. S. Atty., Jacksonville, Fla., for appellant.

Lucien H. Boggs, Delbridge L. Gibbs, Jacksonville, Fla., for appellee.

Before HOLMES, BORAH, and RUSSELL, Circuit Judges.

HOLMES, Circuit Judge.

This action arises under the Soil Conservation & Domestic Allotment Act of February 29, 1936,1 to recover the difference between the amount allegedly payable to the appellee and its wholly-owned subsidiary, as separate entities under the Act, and the amount of subsidies actually paid them, on the ground that they should be treated as a single corporation.

In the latter part of 1938, the appellee was carrying...

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