South Coast Corporation v. Commissioner of Internal Revenue

WALLER, Circuit Judge.

Petitioner, successor to South Coast Company, an extensive grower of sugar cane, a larger refiner of sugar, and a quondam maker of molasses, received a dis-allowance, by the Commissioner of Internal Revenue and by The Tax Court, of its claim in the sum of $244,424.40, for a refund of processing taxes paid by it and its predecessor under the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq.

After the decision in United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914, declaring the taxing provisions of the Agricultural Adjustment Act…