Legal Opinion
Interwoven Stocking Co. v. United States
District Court, D. New Jersey
Decided October 28, 1943No. C—1512PublishedCited by 4 opinions
1Opinion of the Court
FORMAN, District Judge.
This action is to recover cotton floor stock taxes exacted under the Agricultural Adjustment Act, which was held to be unconstitutional in United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914.
The procedure by which application may be made for refunds of processing and floor stock taxes imposed under the Agricultural Adjustment Act is set out in 26 U.S.C.A.Int.Rev.Acts, pages 960-965, §§ 902-907 inclusive. 7 U.S.C.A. §§ 644-649. The following conditions are prescribed under which refunds are allowed:
“§ 902. Conditions on Allowance of Refunds.…
2Cases cited14 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Novo Trading Corp. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1940
- Luzier's, Inc. v. NeeCourt of Appeals for the Eighth Circuit · 1939
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Bond Crown & Cork Co. v. CommissionerUnited States Tax Court · 1952
- United States v. Improved Premises Located at Northwest Corner of Irving Place & Sixteenth StreetDistrict Court, S.D. New York · 1962
- Upchurch Packing Co. v. United StatesDistrict Court, N.D. Georgia · 1943
- Bond Crown & Cork Co. v. CommissionerUnited States Tax Court · 1952