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JAUBERT BROS. v. UNITED STATES

No. 412.

50 F.Supp. 366 (1943)

JAUBERT BROS., Inc., v. UNITED STATES.

District Court, E. D. Louisiana, New Orleans Division.

June 7, 1943.

Attorney(s) appearing for the Case

Porteous, Johnson & Humphrey, of New Orleans, La., for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and Fred J. Neuland, Sp. Assts. to Atty. Gen., and Herbert W. Christenberry, U. S. Atty., and Henry C. Vosbein, Asst. U. S. Atty., both of New Orleans, La., for defendant.

BORAH, District Judge.

This action was brought to recover the sum of $19,242.03 paid as cotton floor-stocks taxes under the provisions of the Agricultural Adjustment Act of 1933, § 1 et seq., 7 U.S.C.A. § 601 et seq., which was later declared to be unconstitutional in United States v. Butler et al., 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914.

The admitted facts which give rise to this controversy and upon...

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