I. L. Walker Tobacco Co. v. Commissioner

HICKS, Circuit Judge.

Petition to review an order of the Processing Tax Board of Review denying refund of any part of the processing taxes paid by petitioner under the first Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq. The taxing provisions of this Act and of the amendatory Act of August 24, 1935, were held unconstitutional. See 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 enacted the Revenue Act of 1936, Sec. 902, whereof, 7 U.S.C.A. §…