Case Name: J. H. CRAIN AND R. E. LEE WILSON, Jr., TRUSTEES OF LEE WILSON & COMPANY, A BUSINESS TRUST, v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1942-04-06
Citations: 96 Ct. Cl. 608
Docket Number: No. 45300
Parties: J. H. CRAIN AND R. E. LEE WILSON, Jr., TRUSTEES OF LEE WILSON & COMPANY, A BUSINESS TRUST, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 96
Pages: 608–608

Head Matter:
J. H. CRAIN AND R. E. LEE WILSON, Jr., TRUSTEES OF LEE WILSON & COMPANY, A BUSINESS TRUST, v. THE UNITED STATES
[No. 45300]
[Ante, p. 443 ; 317 U. S. —]

Opinion:
Bankhead Cotton Act of 1934; tax exemption certificates; liability of Government; constitutionality.
Decided April 6, 1942; plaintiffs' petition dismissed.
Plaintiffs' petition for writ of certiorari denied by the Supreme Court October 19,1942.