Bullock's, Inc. v. United States

DAWKINS, District Judge.

Plaintiff seeks a refund of floor taxes imposed upon cotton goods by the Agricultural Adjustment Act, 48 Stat. 31, 7 U.S.C.A. §§ 601-620, subsequently held unconstitutional by the Supreme Court. The demand is for the sum of $8,048.37 paid upon an inventory of approximately $2,250,-000 of stock. The defense is a general denial.

In the trial, defendant objected to the introduction of all evidence not submitted to the Commissioner, taking the position in effect, that in this proceeding we are confined to a review of that record as in the case of appeal. The court reserved…