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KING v. UNITED STATES

Congressional No. 17845.

68 F.Supp. 206 (1946)

KING v. UNITED STATES.

Court of Claims.

November 4, 1946.

Attorney(s) appearing for the Case

Joseph A. Roney, of Washington, D. C. (J. Hubert Farmer, of Dothan, Ala., on the brief), for plaintiff.

J. H. Sheppard, of Washington, D. C., and Douglas W. McGregor, 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.

It appears from the foregoing findings that the facts in this case on the question of the Government's liability to refund the payments exacted under the Bankhead Cotton-Control Act, 48 Stat. 598, are the same as those in the case of Brackin v. United States, 44 F.Supp. 327, 96 Ct.Cl. 457. In both cases plaintiff had been required to purchase tax-exemption certificates and they sued to recover the amount paid...

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