Legal Opinion
Aiken Mills, Inc. v. United States
Court of Appeals for the Fourth Circuit
Decided August 2, 1944No. 5242, 5243PublishedCited by 23 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
These are two suits filed in January, 1942, in the District Court of the United States for the Eastern District of South Carolina, by the appellant Aiken Mills, Inc., here referred to as a plaintiff and appellant Seminole Mills, here referred to as a plaintiff, against the United States of America for the recovery of custom processing taxes collected from the plaintiffs under the Agricultural Adjustment Act, 7 U.S.C.A. § 601, et seq.
The facts in the two suits are identical and they were heard together. The causes came on for trial before the district court in October,…
2Cases cited9 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Dexter & Carpenter, Inc. v. HoustonCourt of Appeals for the Fourth Circuit · 1927
- Jackson v. HooperNew Jersey Court of Chancery · 1909
- Tompkins v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Stearns v. WilliamsIdaho Supreme Court · 1952
- United States v. South Carolina Recycling and Disposal, Inc.District Court, D. South Carolina · 1986
- Podell v. CommissionerUnited States Tax Court · 1970
- Haley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Rowe v. BrooksCourt of Appeals for the Fourth Circuit · 1964
18 more not listed; retrieve them via the Exa API.