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SHERIDAN FLOURING MILLS v. CASSIDY

No. 2498.

17 F.Supp. 598 (1937)

SHERIDAN FLOURING MILLS, Inc., v. CASSIDY, Collector of Internal Revenue.

District Court, D. Wyoming.

January 11, 1937.

Attorney(s) appearing for the Case

E. E. Lonabaugh and A. W. Lonabaugh, both of Sheridan, Wyo., and George T. Evans, of Denver, Colo., for plaintiff.

Carl L. Sackett, U. S. Atty., and John C. Pickett, Asst. U. S. Atty., both of Cheyenne, Wyo., Robert H. Jackson, Asst. Atty. Gen., and Andrew D. Sharpe and James E. Murphy, Sp. Assts. to the Atty. Gen., for defendant.

KENNEDY, District Judge.

Through an amended petition the plaintiff seeks to recover approximately $190,000 paid as processing taxes under the Agricultural Adjustment Act of 1933, as amended (7 U.S.C.A. § 601 et seq.) covering the years 1933 to 1935, based upon a rejected claim for refund of the amount sued for and alleging the unconstitutionality of the act of 1935 prescribing the conditions for refunding of such claims.

To such amended petition the defendant...

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