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CRAIN v. UNITED STATES

No. 45300.

44 F.Supp. 321 (1942)

CRAIN et al. v. UNITED STATES.

Court of Claims.

April 6, 1942.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C. (D. F. Prince and Scott P. Crampton, both of Washington, D. C., on the brief), for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

JONES, Judge.

Plaintiffs as trustees of a common law business trust doing business under the trade name of Lee Wilson & Company, seek to recover the amount paid for tax exemption certificates issued under the Bankhead Cotton Act, 48 Stat. 598, 7 U. S.C.A. §§ 701-723.

The act became effective April 21, 1934. It imposed a tax at the rate of 5.67 cents per pound1 upon the ginning of cotton from the 1934-35 crop produced...

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