Blumenthal Print Works v. United States

McCORD, Circuit Judge.

This appeal involves a claim for refund of compensating taxes in the amount of $23,-529.39.

Whin the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq., was declared unconstitutional (United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914) congress passed a statute providing for the manner in which those who had paid the taxes under the Agricultural Adjustment Act might recover the amount which had been paid. Revenue Act of 1936, c. 690, 49 Stat 1648, 7 U.S.C.A. § 644 et seq.

Question: Have the taxpayers sustained their burden of proof under…