Republic Cotton Mills v. Commissioner of Internal Revenue

SOPER, Circuit Judge.

This petition for review relates to a decision of the Tax Court which denied a claim for refund of processing taxes in the sum of $435,340.73 paid by Republic Cotton Mills, a South Carolina corporation, on the output of three mills under the Agricultural Adjustment Act of May 12, 1933, 48 Stat. 31, 7 U.S.C.A. § 601 et seq. The Act was declared unconstitutional in January, 1936, 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. Thereafter Congress repealed the…