WILLIAMS v. COMMISSIONER

Docket Nos. 348 P. T. and 349 P. T.

2 T.C.M. 787 (1943)

Laurence M. Williams, as Liquidator of Sterling Sugars, Inc., formerly a Louisiana Corporation, and Sterling Sugars Sales Corp. v. Commissioner. Laurence M. Williams, as Liquidator of Sterling Sugars, Inc., formerly a Louisiana Corporation v. Commissioner.

United States Tax Court.

Entered September 18, 1943.


Attorney(s) appearing for the Case

C. J. Batter, Esq., and R. E. Milling, Jr., Esq., for the petitioners. Royal E. Maiden, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

These two proceedings involve claims for refund of $652,503.50 in processing taxes paid under provisions of the Agricultural Adjustment Act as amended.1 The claims were originally filed with the United States Processing Tax Board of Review and consolidated by that Board. Subsequently evidence was taken by that Board. Briefs were filed by the claimants and the government but...

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