Honorbilt Products, Inc. v. Commissioner

BIGGS, Circuit Judge.

The petitioner seeks to recover the sum of $1,054.47 paid under the Agricultural Adjustment Act, c. 25, 48 Stat. 31, 7 U.S.C.A. § 601 et seq., upon the first domestic processing of cotton and brought a proceeding to the United States Processing Tax Board of Review upon the Commissioner’s disallowance of the claim for refund. Section 901 of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 7 U.S.C.A. § 623 note, repealed those portions of the Agricultural Adjustment Act relating to the processing taxes, following the decision of the Supreme Court in United States v. Butler,…