Cudahy Packing Co. v. United States

KERNER, Circuit Judge.

The Government appeals from an adverse summary judgment in a suit brought against it to recover a sum of money paid as floor stocks taxes under the Agricultural Adjustment Act, c. 25, 48 Stat. 31, 7 U.S.C.A. § 601 et seq., before the taxing provisions of that statute were held unconstitutional in United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L. R. 914. The quiddity of this appeal is whether § 902 of the applicable refund statute1 requires the taxpayer to prove that he has not shifted the burden, in the economic rather than the legal sense, of the…