SLACK BROS. v. COMMISSIONER OF INTERNAL REVENUE

No. 10849.

141 F.2d 261 (1944)

SLACK BROS., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied March 13, 1944.


Attorney(s) appearing for the Case

C. J. Batter, of Washington, D. C., for petitioner.

F. E. Youngman and Sewall Key, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Raymond F. Brown and Royal E. Maiden, Jr., Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before HOLMES, WALLER, and LEE, Circuit Judges.


HOLMES, Circuit Judge.

This case, involving a claim by a sugar processor in Louisiana for refund of processing taxes paid under the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq., presents the same issues, upon substantially parallel facts, as the case of Caldwell Sugars, Inc., v. Commissioner, 140 F.2d 772.

As in the Caldwell Sugars case, the claimant here failed to prove by affirmative evidence that it...

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