Trunz Pork Stores, Inc. v. Rasquin

MANTON, Circuit Judge.

Between June 1, 1934 and February 28, 1935, appellant was engaged in the business of packing, curing and selling pork products. It purchased live hogs at various markets; the hogs were shipped to others for slaughtering and dressing, after which they were delivered to appellant’s plant. Believing that it was liable for a processing tax, appellant filed with appellee returns as a processer of hogs trader the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq., for this period showing a liability of $323,-035.75 which it paid. During such period, it did not slaughter any…