Upchurch Packing Co. v. United States

HUTCHESON, Circuit Judge.

As set out in the complaint, the suit was founded “upon the provisions of the Agricultural Adjustment Act of 1933, 48 Stat. 31 [7 U.S.C.A. § 601 et seq.], and Title VII of the Revenue Act of 1936 [7 U.S.C.A. § 644 et seq.]’’,1 It was for the refund of processing taxes paid not by plaintiff but by its subsidiary2 on the slaughtering of hogs for plaintiff. Its claim that the facts alleged3 entitled it, though it was not the *985taxpayer, to maintain the suit was rejected by the district judge,4 and from an adverse judgment on the pleadings, plaintiff has appealed.

Appellant…