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WEBRE STEIB CO. v. COMM'R.

No. 148.

324 U.S. 164 (1945)

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

Supreme Court of United States.

Decided February 12, 1945.

Attorney(s) appearing for the Case

Messrs. C.J. Batter and William A. Sutherland argued the cause, and Mr. Batter was on the brief, for petitioner.

Miss Helen R. Carloss, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Mr. Sewall Key and Mrs. Maryhelen Wigle were on the brief, for the respondent.

Messrs. Richard B. Barker and John C. Reid filed a brief as amici curiae.

MR. JUSTICE JACKSON delivered the opinion of the Court.

This is a proceeding brought for recovery of sugar processing taxes paid under the Agricultural Adjustment Act of 1933. The Commissioner having denied in entirety the taxpayer's claim for $8,169.97, the total tax paid by it, taxpayer petitioned for review by the Processing Tax Board of Review, as provided by statute. 49 Stat. 1749. The Board awarded refund in the amount of $3,655.82, and motions for rehearing...

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