Opinion
No. 7937.
November 5, 1935.
Appeal from the District Court of the United States for the Eastern District of Louisiana.
Suit between the Rickert Rice Milling Company, Incorporated, and Rufus W. Fontenot, Acting Collector of Internal Revenue. From an adverse order, the former appeals. On motion for preliminary injunction pending appeal.
Motion denied.
John P. Bullington, of Houston, Tex., for appellant.
Rene A. Viosca, U.S. Atty., of New Orleans, La., for appellee.
Before FOSTER and SIBLEY, Circuit Judges, and STRUM, District Judge.
On consideration of the application for an injunction to stay collection of taxes levied under the provisions of the Agricultural Adjustment Act, as amended by the Act of August 24, 1935 ( 7 USCA § 601 et seq.), the court is of the opinion that the taxpayer has a remedy at law to recover back any taxes illegally exacted, and, further, that the provisions of the act as amended deprive the court of jurisdiction to grant injunctive relief.
It is ordered that the application be denied.