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WILSON & CO., INC. v. UNITED STATES

No. 23.

311 U.S. 104 (1940)

61 S.Ct. 120

85 L.Ed. 71

WILSON & CO., INC. v. UNITED STATES.

Supreme Court of United States.

Decided November 18, 1940.

Attorney(s) appearing for the Case

Mr. Dean G. Acheson, with whom Messrs. J. Harry Covington, Paul E. Shorb, and H. Thomas Austern were on the brief, for petitioners.

Mr. Warner W. Gardner, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Mr. Sewall Key were on the brief, for the United States.

MR. JUSTICE MURPHY delivered the opinion of the Court.

Petitioners are corporations engaged in the preparation, packing, and sale of meat products in foreign and domestic commerce. Between November 5, 1933 and January 6, 1936 they exported to foreign countries large quantities of hog products with respect to which they paid processing taxes under § 9 (a) and floor stock taxes under § 16 (a) of the Agricultural Adjustment...

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