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HENDRICKSON v. UNITED STATES

No. 45886.

59 F.Supp. 145 (1945)

HENDRICKSON v. UNITED STATES.

Court of Claims.

March 5, 1945.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C. (Scott P. Crampton, of Washington, D. C., on the brief), for appellant.

Elizabeth B. Davies, 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.

WHITAKER, Judge.

Plaintiff sues to recover income taxes resulting from the inclusion within her gross income of $3,575.16, refunds of processing taxes which had been collected from Galbreath's Bakery by the flour mills from which it had purchased flour in 1935.

After the Agricultural Adjustment Act had been declared unconstitutional, under which Act these processing taxes had been levied, the flour mills refunded...

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