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E. REGENSBURG & SONS v. HELVERING

No. 173.

130 F.2d 507 (1942)

E. REGENSBURG & SONS v. HELVERING, Com'r of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

August 3, 1942.

Attorney(s) appearing for the Case

Prew Savoy, of Washington, D. C. (Kenneth Carroad, of New York City, of counsel), for petitioner.

Robert N. Anderson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

This cause comes before us upon a petition to review an order of the United States Processing Tax Board of Review, which affirmed an order of the Commissioner denying a petition for the refund of a "processing tax," levied under the Agricultural Adjustment Act upon the claimant, a manufacturer of cigars. The period during which the tax was levied was between October 1, 1933 and May 31, 1935; the "period before and after the tax," § 907...

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