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JOHN A. GEBELEIN, INC. v. MILBOURNE

No. 2328.

12 F.Supp. 105 (1935)

JOHN A. GEBELEIN, Inc., v. MILBOURNE.

District Court, D. Maryland.

Supplemental Opinion October 1, 1935.

Attorney(s) appearing for the Case

J. Williston Smith, Jr., James A. Montgomery, Jr., Humbert B. Powell and George Wharton Pepper, all of Philadelphia, Pa., and John Holt Richardson, of Baltimore, Md., for plaintiff.

Frank J. Wideman, Asst. Atty. Gen., Robert N. Anderson, Sp. Asst. to Atty. Gen., Bernard J. Flynn, U. S. Atty., and C. Ross McKenrick, Asst. U. S. Atty., both of Baltimore, Md., and Seth Thomas, Sol. Dept. of Agriculture, John Henry Lewin and Prew Savoy, Sp. Attys., Office of Sol., Dept. of Agriculture, all of Washington, D. C., for defendant.

CHESNUT, District Judge.

This case involves the validity of the processing tax on hogs under the authority of the Agricultural Adjustment Act, title 7, USCA §§ 601-622.

The plaintiff, a Maryland corporation, is a processor of hogs subject to the tax. The defendant, Acting Collector of Internal Revenue for the District of Maryland, charged with the duty of collecting the tax, has filed in this Court a lien for an unpaid portion of the tax alleged...

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