COATES v. COMMISSIONER OF INTERNAL REVENUE

No. 11900.

161 F.2d 671 (1947)

COATES v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 19, 1947.


Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., for petitioner.

Irving I. Axelrod, A. F. Prescott, Newton K. Fox, Sp. Assts. to Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Raymond F. Brown and Lloyd C. Hooks, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and LEE, Circuit Judges.


HUTCHESON, Circuit Judge.

Petitioner's claim for refund of processing taxes paid under the provisions of the Agriculture Adjustment Act, 7 U.S.C.A. § 601 et seq., on the processing of hogs and hog products was disallowed by the Commissioner. At a hearing in the Tax Court of the United States, he undertook to show that the company had borne the burden of the tax and had not been relieved therefrom nor reimbursed therefor, nor had it shifted such burden directly...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases