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FRANKLIN PEANUT CO. v. COM'R OF INTERNAL REVENUE

No. 5238.

144 F.2d 979 (1944)

FRANKLIN PEANUT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

August 26, 1944.

Attorney(s) appearing for the Case

Wilton H. Wallace and Edward F. Colladay, both of Washington, D. C. (Colladay, Colladay & Wallace, of Washington, D. C., on the brief), for petitioner.

Joseph M. Jones, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PARKER, SOPER, and NORTHCOTT, Circuit Judges.

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States rendered in August 1943 (unreported). The proceeding involves a claim for refund of taxes paid on the processing of peanuts in the amount of $116,721.29, made by the the petitioner, Franklin Peanut Company, here referred to as the taxpayer.

The claim was duly filed by the taxpayer and disallowed in April 1940, by the respondent, Commissioner of Internal...

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