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TIMANUS v. COMMISSIONER OF INTERNAL REVENUE.

No. 5612.

167 F.2d 870 (1947)

TIMANUS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 24, 1947.

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.

Newton K. Fox, Sp. Asst. to Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and Lee A. Jackson, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and CHESNUT, District Judge.

PER CURIAM.

This case is before us for the second time after a remand to the Tax Court, 4 Cir., 156 F.2d 744, caused by certain ambiguities in its opinion. The receiver sought a refund of the unconstitutional processing tax on cotton goods paid by the Spencer Corporation and set up the claim that the corporation had not passed the tax on to its customers. But the receiver was unable to offer a comparison of the margins of the taxpayer...

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