SAVANNAH SUGAR R. CORP. v. COMMISSIONER OF INT. REV.

No. 9835.

121 F.2d 426 (1941)

SAVANNAH SUGAR REFINING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied August 1, 1941.


Attorney(s) appearing for the Case

Donald V. Hunter, of Washington, D. C., and Forest P. Tralles, of St. Louis, Mo., for petitioner.

Hubert L. Will and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, Raymond F. Brown and Royal E. Maiden, Jr., Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.


FOSTER, Circuit Judge.

This is an appeal from a judgment of the Processing Tax Board of Review, affirming the Commissioner and dismissing a claim for the refund of process taxes on sugar, in the amount of $443,243.11.

It appears from the record that Savannah Sugar Corporation operates a sugar refinery at Fort Wentworth, Ga. United States Sugar Corporation is engaged in growing sugar cane and manufacturing raw sugar from it, in Florida. These parties entered...

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