Republic Cotton Mills v. Commissioner

SOPER, Circuit Judge.

The claim of Republic Cotton Mills for refund of processing taxes on cotton paid *873by it on the output of three mills in South Carolina under the unconstitutional Agricultural Adjustment Act of May 12, 1933, 7 U.S.C.A. § 601 et seq., was considered by us upon an earlier appeal. We held in our opinion, 4 Cir., 147 F.2d 278, that the decision of the Tax Court adverse to the taxpayer should be reversed because the court had combined the operations of all three mills, and had reached its conclusion that the taxpayer passed on the tax by comparing the statutory margins in the…