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B. F. Goodrich Co. v. United States, 321 U.S. 126 (1944)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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.
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Chicago:
U.S. Supreme Court, "Syllabus," B. F. Goodrich Co. v. United States, 321 U.S. 126 (1944) in 321 U.S. 126 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=22V4Z2BXBRMHK3E.
MLA:
U.S. Supreme Court. "Syllabus." B. F. Goodrich Co. v. United States, 321 U.S. 126 (1944), in 321 U.S. 126, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=22V4Z2BXBRMHK3E.
Harvard:
U.S. Supreme Court, 'Syllabus' in B. F. Goodrich Co. v. United States, 321 U.S. 126 (1944). cited in 1944, 321 U.S. 126. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=22V4Z2BXBRMHK3E.
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