Cherry Cotton Mills, Inc. v. United States

In 1942 the Government owed the petitioner a $3,104.87 refund of processing and floor taxes paid by the petitioner under the Agricultural Adjustment Act. The petitioner owed the Reconstruction Finance. Corporation $5,963.51, balance on a note for borrowed money. Tile General Accounting Office directed the Treasury not to pay the tax refund to the petitioner, but to issue a check for the refund payable to the R. F. C. “to partially liquidate” petitioner’s indebtedness to that governmental agency. As authorized by 28 TJ. S. C. 250 (1), the petitioner then brought suit against the Government for…