B. F. Goodrich Co. v. United States - 321 U.S. 126 (1944)
U.S. Supreme Court
B. F. Goodrich Co. v. United States, 321 U.S. 126 (1944)
B. F. Goodrich Co. v. United States
Argued January 3, 4, 1944
Decided January 31, 1944
321 U.S. 126
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
The proviso of § 9(a) of the Agricultural Adjustment Act which, in respect of the "processing tax" paid on processed cotton, authorizes a deduction from the manufacturers' excise tax imposed by § 602 of the Revenue Act of 1932, is not to be construed as authorizing a deduction also in respect of the tax on floor stocks levied by § 16 of the Agricultural Adjustment Act. P. 321 U. S. 129.
135 F.2d 456 affirmed.
Certiorari, 320 U.S. 722, to review the affirmance of a judgment for the Government, 48 F.Supp. 453, in a suit brought by the taxpayer for a tax refund.