United States v. Cheek

McAllister, Circuit Judge.

The question for determination in this case is whether appellee is entitled to recover from the Government the sum of $4,-920.96, paid as floor stock tax under the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq., which was afterward held unconstitutional. The District Court found in favor of appellee and entered judgment in the amount of the sum paid for such tax.

On May 6, 1933, appellee Cheek purchased from Godchaux Sugars, Inc., 10,-000 one hundred pound bags of refined, granulated, direct consumption sugar, at $4.50 per cwt., with right of discount of two…