Gardner v. Helvering

In section 602% (a) of the Revenue Act of 1934 (26 U.S.C.A. § 999 (a),1 Congress imposed a tax upon the first domestic processing of various imported vegetable oils, including palm oil, and upon “any combination or mixture containing a substantial quantity of any one or more of such oils with respect to any of which oils there has been no previous first domestic processing.” “First domestic processing” is declared to mean the first use in the United States, in the manufacture or production of an article intended for sale, of the article with respect to which the tax is imposed, but not to…