Finck Cigar Co. v. Commissioner

McCORD, Circuit Judge.

From October 1, 1933, through May 31, 1935, Finck Cigar Company, Inc., a processor of tobacco, paid a total of $20,126.25 in processing taxes under the Agricultural Adjustment Act, c. 25, 48 Stat. 31, 7 U.S.C.A. § 601 et seq. The taxing provisions of the Act were held unconstitutional in United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914, and Rickert Rice Mills v. Fontenot, 297 U.S. 110, 56 S.Ct. 374, 80 L.Ed. 513. Following these decisions, Congress authorized, subject to strict conditions and limitations, the refund of taxes paid under the…