Legal Opinion

Meridian Grain and Elevator Co. v. Fly

District Court, S.D. Mississippi

Decided September 21, 1935PublishedCited by 2 opinions

1Opinion of the Court

HOLMES, District Judge.

The plaintiff, a processor of corn, brings this suit in equity to restrain the collection of taxes assessed against it under the Agricultural Adjustment Act (chapter 25, 48 Stat. 31 [7 USCA § 601 et seq.]), and to obtain a declaratory decree that the act is unconstitutional and void. The cause is now before the court for decision on plaintiff’s motion for a temporary injunction and defendant’s motion to dismiss the bill in equity. The two motions were heard together. i

The defendant, the Federal Collector of Internal Revenue for Mississippi, contends: (a) That the…

2Cases cited14 opinions

  1. Matthews v. RodgersSupreme Court of the United States · 1932
  2. Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
  3. Dows v. City of ChicagoSupreme Court of the United States · 1871
  4. Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
  5. United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934

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3Cited by2 opinions

  1. John J. Casale, Inc. v. PedrickDistrict Court, S.D. New York · 1947
  2. Reid v. ReidCourt of Appeals of Virginia · 1992

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