Johnson v. Scott County Milling Co.

DAVIS, District Judge.

This is an action to recover processing taxes alleged to have been paid by plaintiff. The parties by written stipulation waived a jury. The court makes and adopts the following findings of fact and conclusions of law.

Findings of Fact.(1) The court finds that plaintiff is a citizen and resident of Nashville, Tenn., and is and has been for some time engaged in the business of blending and selling flour under the trade name of Tennessee Grain Company, but that he is not and was not a processor within the meaning of the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et…