E. Regensburg & Sons v. Helvering

L. HAND, Circuit Judge.

This cause comes before us upon a petition to review an order of the United States Processing Tax Board of Review, which affirmed an order of the Commissioner denying a petition for the refund of a “processing tax,” levied under the Agricul-" tural Adjustment Act upon the claimant, a manufacturer of cigars. The period during which the tax was levied was between October 1, 1933 and May 31, 1935; the “period before and after the tax,” § 907(b) (2), 7 U.S.C.A. § 649(b) (2), (which we shall call the “base period”), was therefore from October 1, 1932, to October' 1, 1933,…