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WILLIAMS v. COMMISSIONER OF INTERNAL REVENUE

No. 11294.

153 F.2d 547 (1946)

WILLIAMS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied March 15, 1946.

Attorney(s) appearing for the Case

C. J. Batter, of Washington, D. C., and R. E. Milling, Jr., of New Orleans, La., for petitioners.

Maryhelen Wigle and Helen R. Carloss, Sp. Assts. to the Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bur. Int. Rev., and Raymond F. Brown and Royal E. Maiden, Jr., Sp. Attys., Bur. Int. Rev., all of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.

HOLMES, Circuit Judge.

These two proceedings are for the recovery of processing taxes allegedly paid under the Agricultural Adjustment Act.1 They were originally filed with the United States Processing Tax Board of Review, and by it consolidated for trial. Afterwards, under Section 510 of the Revenue Act of 1942, 26 U.S.C.A. Int.Rev.Acts, they were transferred to the Tax Court, which denied both claims.

Sterling Sugars, Inc., was...

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