Wilson & Co. v. United States

The opinion of the Supreme Court was delivered by

Mr. Justice Murphy,

as follows:

Petitioners are corporations engaged in the preparation, packing, and sale of meat products in foreign and domestic *611commerce. Between November 5, 1933 and January 6, 1936 they exported to foreign countries large quantities of bog products with respect to which they paid processing taxes under Section 9 (a) and floor stock taxes under Section 16 (a) of the Agricultural Adjustment Act. 48 Stat. 31, 35, 40. Subsequent to exportation petitioners filed claims for refunds under Section 17 (a). 48 Stat. 31, 40. The…