BETHLEHEM BAKING CO. v. UNITED STATES

No. 7880.

129 F.2d 490 (1942)

BETHLEHEM BAKING CO. v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

Decided June 26, 1942.


Attorney(s) appearing for the Case

Frederic G. Rita, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to the Atty. Gen., and Gerald A. Gleeson, U. S. Atty. and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellant.

C. Tracy Taylor, of Philadelphia, Pa. (Herbert G. Marvin and Kenneth Souser, both of Philadelphia, Pa., on the brief), for appellee.

Before MARIS, JONES, and GOODRICH, Circuit Judges.


JONES, Circuit Judge.

The principal question in this case is whether the matter submitted by the plaintiff taxpayer to the Commissioner of Internal Revenue in support of a claim for refund of taxes paid under the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq., complied sufficiently with the requirements of Title VII, § 902, of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 7 U.S.C.A. § 644 (providing for refund of such taxes), so as...

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