Caldwell Sugars, Inc. v. United States

The plaintiff sues to recover $22,392.44 paid as unjust enrichment taxes under Title III of the Revenue Act of 1936 (49 Stat. 1734-39) for its fiscal year ending February 28, 1936. The history of its claim is as follows. The Agricultural Adjustment Act as amended (48 Stat. 670), imposed a processing tax on the first domestic processing after June 7, 1934, of sugar cane into direct-consumption sugar. The plaintiff was engaged in that kind of processing, and for the first processing season, that is, until April 30, 1935, it paid the processing tax. After the seasonal shut-down it resumed…