Legal Opinion

Baltic Mills Co. v. Bitgood

District Court, D. Connecticut

Decided August 28, 1935No. Nos. 2475, 2476PublishedCited by 4 opinions

1Opinion of the Court

HINCKS, District Judge.

These bills each allege that the plaintiff is a processor within the definitions of the Agricultural Adjustment Act, hereinafter referred to as the AAA, 7 USCA § 601 et seq., and the Regulations issued by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury; that notwithstanding the unconstitutionality of the AAA, the defendant will assess and collect by summary proceedings, or otherwise, processing taxes imposed upon the plaintiffs under the provisions of the AAA; that unless plaintiffs pay said taxes when due (in Equity 2475 the next tax…

2Cases cited12 opinions

  1. Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
  2. Hill v. WallaceSupreme Court of the United States · 1922
  3. Dows v. City of ChicagoSupreme Court of the United States · 1871
  4. United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
  5. Dodge v. OsbornSupreme Court of the United States · 1916

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3Cited by4 opinions

  1. John A. Gebelein, Inc. v. MilbourneDistrict Court, D. Maryland · 1935
  2. Edwin Cigar Co. v. HigginsDistrict Court, S.D. New York · 1936
  3. Kingan & Co. v. SmithDistrict Court, S.D. Indiana · 1935
  4. Grosvenor-Dale Co. v. BitgoodDistrict Court, D. Connecticut · 1935

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