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WILSON MILLING CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 12611.

138 F.2d 249 (1943)

WILSON MILLING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

Writ of Certiorari Denied January 3, 1944.

Attorney(s) appearing for the Case

Scott P. Crampton, of Washington, D. C. (Geo. E. H. Goodner, of Washington, D. C., on the brief), for petitioner.

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

Before SANBORN and RIDDICK, Circuit Judges, and DELEHANT, District Judge.

Writ of Certiorari Denied January 3, 1944. See 64 S.Ct. 430.

SANBORN, Circuit Judge.

The question for decision is whether the petitioner is liable for an unjust enrichment tax, under § 501(a) (2) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts page 944, upon reimbursements received by the petitioner in 1937 from vendors of flour purchased by it in 1935. The Commissioner of Internal Revenue and the Tax Court of the United States have determined that...

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