Peanut Processor’s Tax Break Under Scrutiny An Eleventh Circuit panel appeared skeptical Friday that modifications Georgia-based peanut processor Rockwater Inc. made to its trucks to dry its product authorize the company for a tax break. Eleventh Circuit Judges Express Doubts In oral arguments conducted virtually, judges on the US Court of Appeals for the Eleventh11th Circuit Skeptical of Peanut Wagon Excise Tax Exemption