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TIMANUS v. COMMISSIONER OF INTERNAL REVENUE

No. 5486.

156 F.2d 744 (1946)

TIMANUS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

July 24, 1946.

Attorney(s) appearing for the Case

Scott P. Crampton, of Washington, D. C. (Geo. E. H. Goodner, of Washington, D. C., on the brief) for petitioner.

Paul F. Mickey, Sp. Asst. to the Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before GRONER, Chief Justice, U. S. Court of Appeals for the District of Columbia, SOPER, Circuit Judge, and CHESNUT, District Judge.

SOPER, Circuit Judge.

This review of the decision of the Tax Court of the United States involves a claim for the refund of cotton processing taxes with penalties and interest in the aggregate sum of $105,267.53 paid between August 1, 1933, and February 28, 1935. The Spencer Corporation, the taxpayer, was placed in the hands of a receiver on April 23, 1934, and the present claim was filed by him on June 24, 1937, and denied by the Tax Court on November 29, 1945. The...

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