In the case United States v. Butler, 297 U.S. 1 (1936), the Supreme Court of the United States ruled unconstitutional the processing taxes instituted under the 1933 Agricultural Adjustment Act. Justice Roberts argued that the tax was "but a means to an unconstitutional end" that violated the Tenth Amendment

This was part of a series of cases decided by the conservative supreme court of the time period which abolished parts of FDR's New Deal Legislation.