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ALEXANDER SMITH & SONS C. CO. v. COM'R OF INTERNAL REV.

No. 96.

117 F.2d 974 (1941)

ALEXANDER SMITH & SONS CARPET CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

February 10, 1941.

Attorney(s) appearing for the Case

Robert H. Montgomery, of New York City (James O. Wynn, of New York City, J. Marvin Haynes, of Washington, D. C., and George G. Blattmachr, of New York City, of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and F. E. Youngman, Sp. Assts. to the Atty. Gen., for respondent.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

This petition brings up for consideration the jurisdiction of the United States Processing Tax Board of Review over claims for refunds of payments made by one who paid to a processor the amount of the processing taxes payable by the processor under the provisions of the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq., on materials purchased from the processor under a contract which permitted the seller to add the amount of...

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