Legal Opinion
Aiken Mills, Inc. v. United States
District Court, E.D. South Carolina
Decided January 4, 1944No. Civil Actions Nos. 670, 671PublishedCited by 6 opinions
1Opinion of the Court
WYCHE, District Judge.
These are suits for the recovery of custom processing taxes, collected from the plaintiffs under the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq.
The complaints, substantially identical, allege, in order to fix jurisdiction in this Court, that the respective plaintiffs, during the time they were subject to the tax here involved, were engaged “in the processing of cotton for customers for a charge”. This allegation was originally admitted by the answer in each case, but upon application of the defendant at the beginning of the trial, leave was granted to file an…
2Cases cited9 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Dexter & Carpenter, Inc. v. HoustonCourt of Appeals for the Fourth Circuit · 1927
- Jackson v. HooperNew Jersey Court of Chancery · 1909
- Tompkins v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Joring v. HarrissCourt of Appeals for the Second Circuit · 1923
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Stearns v. WilliamsIdaho Supreme Court · 1952
- Arthur Swerdloff and Louis Swerdloff v. Miami National Bank, a National Banking AssociationCourt of Appeals for the Fifth Circuit · 1978
- Shell Oil Company, a Corporation v. Lanus Wayne PrestidgeCourt of Appeals for the Ninth Circuit · 1957
- City of York v. ReihartSupreme Court of Pennsylvania · 1977
- Rhodes v. Sunshine Mining Co.Idaho Supreme Court · 1987
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