COMMISSIONER OF INTERNAL REV. v. SECURITY FLOUR MILLS CO.

Nos. 2556, 2589.

135 F.2d 165 (1943)

COMMISSIONER OF INTERNAL REVENUE v. SECURITY FLOUR MILLS CO. SECURITY FLOUR MILLS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

Rehearing Denied May 22, 1943.


Attorney(s) appearing for the Case

Fred Youngman, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Benjamin M. Brodsky, Sp. Assts. to the Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Robert C. Foulston and John F. Eberhardt, both of Wichita, Kan. (George Siefkin, of Wichita, Kan., on the brief), for Security Flour Mills Co.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.


BRATTON, Circuit Judge.

This proceeding presents questions relating to income and excess profits taxes. The taxpayer was engaged in the manufacture and sale of flour, and was subject to the processing tax levied under the Agricultural Adjustment Act of 1933, 48 Stat. 31, 7 U.S.C.A. § 601 et seq. During the period which is material here more than half of its sales of flour were made under the Miller's Federation Uniform Sales Contract. The sales were at a stated...

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