ALBERT MILLER & CO. v. COMMISSIONER OF INTERNAL REV.

No. 7276.

120 F.2d 789 (1941)

ALBERT MILLER & CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

May 22, 1941.


Attorney(s) appearing for the Case

Frederic P. Lee, of Washington, D. C., for petitioner.

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

Before MAJOR, TREANOR and KERNER, Circuit Judges.


KERNER, Circuit Judge.

Albert Miller & Co. (petitioner) filed an amended refund claim for sums alleged to have been paid as processing taxes under the Agricultural Adjustment Act, 48 Stat. 31, 7 U.S.C.A. § 601 et seq. The Commissioner of Internal Revenue rejected the claim on the ground that the amount sought to be recovered had not been paid by the petitioner under the Agricultural Adjustment Act. Petitioner then sought review of the disallowance in the...

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