B. F. Goodrich Co. v. United States, 321 U.S. 126 (1944)

B. F. Goodrich Co. v. United States

No. 158

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. 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.