EDWARD J. GAY PLANTING & MANUFACTURING CO., LIMITED v. COMMISSIONER OF INTERNAL REVENUE

No. 10965.

143 F.2d 452 (1944)

EDWARD J. GAY PLANTING & MANUFACTURING CO., Limited, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 23, 1944.


Attorney(s) appearing for the Case

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

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

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.


McCORD, Circuit Judge.

The petitioner seeks a refund of processing taxes which were imposed and which it alleges it paid and did not pass on to consumers. The claim was for $27,419.30. The parties filed a joint stipulation of facts. The Tax Court made its findings of facts on the basis of the stipulation and held that the taxpayer had failed to prove that it was entitled to a refund of any part of the amount involved. The proceeding is here for a review of the decision...

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