ARKWRIGHT MILLS v. COMMISSIONER OF INTERNAL REVENUE

No. 4869.

127 F.2d 465 (1941)

ARKWRIGHT MILLS, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

December 18, 1941.


Attorney(s) appearing for the Case

Richard B. Barker, of Washington, D. C. (John C. Reid and Ivins, Phillips, Graves & Barker, all of Washington, D. C., on the brief), for petitioner.

F. E. Youngman, Sp. Asst. to the Atty. Gen., (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

William A. Sutherland, Joseph B. Brennan, Randolph W. Thrower, O. Max Gardner, and George Rogers, all of Washington, D. C., amici curiae.

Before PARKER, SOPER and DOBIE, Circuit Judges.


SOPER, Circuit Judge.

This petition for review of a decision of the United States Processing Tax Board of Review involves a claim for refund of money paid as a processing tax under the Agricultural Adjustment Act of May 12, 1933, 48 Stat. 31, 7 U.S.C.A. § 601 et seq. The question is whether the Board was correct in finding that the taxpayer was not entitled to any refund because the taxpayer had not established that...

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