UNITED STATES SUGAR CORP. v. COMMISSIONER OF INT. REV.

No. 10937.

143 F.2d 650 (1944)

UNITED STATES SUGAR CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

July 7, 1944.


Attorney(s) appearing for the Case

Forest P. Tralles, of St. Louis, Mo., for petitioner.

Joseph M. Jones, Sewall Key, Helen R. Carloss, and S. Dee Hanson, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen. and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John T. Rogers, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.


SIBLEY, Circuit Judge.

This petition for review seeks reversal of a decision of the Tax Court which sustained an assessment by the Commissioner of an unjust enrichment tax, with penalty for delayed return, touching processing taxes during petitioner's fiscal year ending June 30, 1937. The facts are not in dispute, and briefly are as follows:

Petitioner produced raw sugar. It shipped it to Savannah Sugar Refining Corporation (herein called Savannah) under a...

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