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CALDWELL SUGARS, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 10848.

140 F.2d 772 (1944)

CALDWELL SUGARS, 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 petition is for review of a decision of the Tax Court denying the claim of Caldwell Sugars, Inc., for refund of processing taxes paid by it, under the Agricultural Adjustment Act of 1933, 7 U.S. C.A. § 601 et seq., in the sum of $28,663.55. The ultimate question for decision is whether the evidence established that the claimant, in whole or in part, actually bore the economic burden of the tax.

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