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LARABEE FLOUR MILLS CO. v. NEE

No. 2725.

11 F.Supp. 132 (1935)

LARABEE FLOUR MILLS CO. v. NEE, Collector of Internal Revenue, et al.

District Court, W. D. Missouri, W. D.

June 24, 1935.

Attorney(s) appearing for the Case

Oppenheimer, Dickson, Hodgson, Brown & Donnelly, of St. Paul, Minn., and Blatchford Downing and H. M. Noble (of McCune, Caldwell & Downing), both of Kansas City, Mo., for plaintiff.

Thomas Costolow, Asst. Dist. Atty., and Maurice M. Milligan, Dist. Atty., both of Kansas City, Mo., for defendants.

REEVES, District Judge.

The plaintiff has filed its bill for relief against the processing tax imposed under the Agricultural Adjustment Act, chapter 26, title 7, United States Code (7 USCA § 601 et seq.), relating to the subject of agriculture.

Sundry reasons are assigned for such relief. Among others, it is claimed by the plaintiff that the imposition of a tax under the act is so arbitrary and indefinite as not to constitute a tax within the meaning...

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