Carr Staley, Inc. v. United States

GEWIN, Circuit Judge:

Carr Staley, Inc., the taxpayer, appeals from the district court’s judgment denying its claim for a refund of income taxes which it alleges were unconstitutionally imposed pursuant to 26 U.S.C.A. § 636(b) (Supp.1974). It was taxpayer’s position below, as here, that § 636(b) is unconstitutional because it results in the taking of taxpayer’s property without due process of law in contravention of the fifth amendment. After a careful review of the provisions of § 636(b) and the Congressional purpose underlying its enactment, we concur with the district court’s conclusion…