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CALDWELL SUGARS v. UNITED STATES

No. 45677.

54 F.Supp. 544 (1944)

CALDWELL SUGARS, Inc., v. UNITED STATES.

Court of Claims.

April 3, 1944.

Attorney(s) appearing for the Case

Carl J. Batter, of Washington, D. C., for plaintiff.

J. A. Rees, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Fred K. Dyar, of Washington, D. C., on the brief), for defendant.

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

MADDEN, Judge.

The plaintiff sues to recover $22,392.44 paid as unjust enrichment taxes under Title III of the Revenue Act of 1936, 49 Stat. 1734-1739, 26 U.S.C.A. Int.Rev.Code, §§ 700-705, for its fiscal year ending February 28, 1936. The history of its claim is as follows. The Agricultural Adjustment Act as amended, 48 Stat. 670, imposed a processing tax on the first domestic processing after June 7, 1934, of...

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