HOLMES, Circuit Judge.
Appellant filed with the Commissioner of Internal Revenue a claim for refund of floor-stocks taxes paid by it under the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq. The claim, which was verified under oath by the president of the corporation, alleged that the burden of the tax had been borne by the taxpayer, but no evidence whatsoever was submitted by the claimant to establish the truth of the allegations made.
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