Moore v. Goodyear Tire & Rubber Co.

McAllister, circuit judge.

On August 1, 1933, appellee taxpayer had on hand .certain automobile tires, which had been manufactured from cotton and other materials. It paid on the cotton a tax provided for by § 16 of the Agricultural Adjustment Act.1 Another tax on cotton included in manufactured tires, known as the manufacturers’ excise tax, was provided for by the Revenue Act of 1932.2 In filing its excise tax return under the 1932 Act, the taxpayer made a deduction of the amount of cotton sought to be taxed thereunder, contending that such deduction in the excise tax return was authorized…