HELVERING v. INSULAR SUGAR REFINING CORPORATION

No. 8226.

141 F.2d 713 (1944)

HELVERING, Commissioner of Internal Revenue, v. INSULAR SUGAR REFINING CORPORATION.

United States Court of Appeals District of Columbia.

Decided March 27, 1944.


Attorney(s) appearing for the Case

Mr. Frederic C. Rita, Special Assistant to the Attorney General, pro hac vice, by special leave of court, with whom Messrs. Samuel O. Clark, Jr., Assistant Attorney General, and Sewall Key, Special Assistant to the Attorney General, were on the brief, for petitioner.

Mr. J. Sterling Halstead, of New York City, for respondent.

Before GRONER, Chief Justice, and MILLER and EDGERTON, Associate Justices.


GRONER, C. J.

This is a petition by the Commissioner of Internal Revenue to have us review and reverse a decision of the Processing Tax Board of Review, determining that respondent is entitled to a refund of the sugar processing tax paid by it in the period September 12, 1934, to January 6, 1936, to the extent of $230,511.31. The case is this:

Respondent, which we shall call "claimant", was at the time in question a Philippine corporation, with its office...

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