C. B. Cones & Son Mfg. Co. v. United States

MAJOR, Circuit Judge.

Plaintiff appeals from an adverse judgment, entered February 10, 1941, in an action brought pursuant to the Revenue Act of 1936, U.S.C.A., Title 7, Sec. 644 et seq., to recover a tax assessed and collected by virtue of Section 16(a) (1) of the Agricul*531tural Adjustment Act, U.S.C.A., Title 7, Sec. 616(a)(1), commonly referred'to as the Floor Stock Tax. The tax was paid prior to the decision in United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914, declaring unconstitutional that portion of the act which authorized the levy. No jurisdictional…