Cudahy Packing Co. v. United States

KERNER, Circuit Judge.

Plaintiff brought this action to obtain a refund of $283,586.43 paid as floor stocks taxes under Section 16(a) of the Agricultural Adjustment Act of May 12, 1933, c. 25, 48 Stat. 31 as amended, 7 U.S.C.A. § 616(a), on its November 5, 1933 inventory of articles processed wholly or in large part from hogs. Jurisdiction rests on Section 128(a) of the Judicial Code, as amended, 28 U.S.C.A. § 225(a).

This Act continued in effect until January 6, 1936, when it was declared unconstitutional in the case of United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102…