H. D. Bob & Co., Inc. v. United States

HINCKS, Circuit Judge.

This is an action brought by a taxpayer under 7 U.S.C.A. § 644 et seq., to obtain a refund of floor taxes collected under the Agricultural Adjustment Act of 1933.

The taxes in question totaled $136,-025.83 and were paid to the Government in the years 1933 through 1935 as floor taxes on the sale of cotton goods. In 1937 the taxpayer filed a claim for refund' of these taxes, in which it requested a field audit on the stated ground that the records in support of the claim were too voluminous for transmittal to the Bureau. Subsequently the taxpayer at its' request was granted…