A.A.A. REFUND VALIDITY ARGUED AT LANGDELL

Prevlewing an eventual Supreme Court fight, two Harvard Law School clubs will compete for the Ames Prize in Langdell Hall at 8 o'clock Friday evening. The vaildity of the A.A.A. processing tax refund law will be the tople of their debate.

The question of the constitutionality of the refund clause of the 1936 revenue act, which requires a manufacturer to prove that he passed the burden of the invalidated A.A.A. processing taxes on the consumer before he can obtain a refund, involves the large sum of $1,000,000,000.

The participating groups are the finalists in the series of arguments that are held among various law clubs. William P. Fuller 3L and Gerald 3L, Traufman 3L, both of the Root Pitney Club, will uphold the taxpayers' side, while Dwight K. Parsons 3L and Andrew S. Grey 3L, representatives of the Pow-Wow Club, will argue the validity of the 1936 law.