Landrum v. Commissioner of Internal Revenue

SANBORN, Circuit Judge.

The controlling question presented by this petition for review of an order of the United States Processing Tax Board of Review is whether the amended claim of petitioners for a refund of moneys paid as processing taxes on corn by the Wilson Milling Company (a dissolved corporation, of which petitioners are trustees in liquidation), under the Agricultural Adjustment Act (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), was sufficient to entitle the petitioners to a review by the Board of the order of the…