Royal Worcester Corset Co. v. White

BREWSTER, District Judge.

This action is brought against Collectors of Internal Revenue to recover floor taxes paid under the provisions of the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq. (hereinafter referred to as “A.A.A.”), later declared unconstitutional. United States v. Butler et al., 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914. Defendants have moved to dismiss on the ground that section 910 of the Revenue Act of 1936 withdrew from this court jurisdiction to entertain actions to recover floor taxes brought against collectors. This section reads as follows:

“No…