COMMISSIONER OF INTERNAL REVENUE v. WEBRE STEIB CO.

Nos. 10641, 10657.

140 F.2d 768 (1944)

COMMISSIONER OF INTERNAL REVENUE v. WEBRE STEIB CO., Limited. WEBRE STEIB CO., Limited, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied March 13, 1944.


Attorney(s) appearing for the Case

Joseph M. Jones, Sewall Key, A. F. Prescott, and Fred E. Youngman, 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. Atty., Bureau of Internal Revenue, all of Washington, D. C., for Commissioner of Internal Revenue.

Carl J. Batter, of Washington, D. C., for Webre Steib Co.

Before HOLMES, WALLER, and LEE, Circuit Judges.


HOLMES, Circuit Judge.

The Webre Steib Company, being a processor of centrifugal sugar and molasses, was required to pay $8,169.97 as processing taxes under the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq. After the tax was declared illegal and the taxpayer's claim for refund had been disallowed, this proceeding was instituted before the Processing Tax Board of Review for the recovery of the total tax...

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