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BYARS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 10558, 10590.

138 F.2d 513 (1943)

BYARS v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. BYARS. In re SUMMERVILLE COTTON MILLS.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied December 9, 1943.

Attorney(s) appearing for the Case

Graham Wright, of Rome, Ga., for Grover C. Byars, Trustee in Bankruptcy for Summerville Cotton Mills.

Joseph M. Jones, Sewall Key, and Helen R. Carloss, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, Raymond F. Brown and Lloyd C. Hooks, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for Commissioner of Internal Revenue.

Before SIBLEY, HOLMES, and WALLER, Circuit Judges.

HOLMES, Circuit Judge.

Petitioner, as trustee in bankruptcy of Summerville Cotton Mills, filed a claim for refund of processing taxes paid by the bankrupt under the unconstitutional Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq. The Commissioner disallowed the claim, but the Processing Tax Board of Review awarded a refund in the sum of $17,874.28. A mathematical error in the computation of the refund was corrected by a nunc-pro-tunc order of the Tax Court...

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