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SOUTH COAST CORP. v. COMMISSIONER OF INTERNAL REV.

No. 12606.

180 F.2d 878 (1950)

SOUTH COAST CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

March 16, 1950.

Attorney(s) appearing for the Case

Orrin G. Judd, New York City, Joseph Eisner, New York City, for petitioner.

George D. Webster, Ellis N. Slack, Fred E. Youngman, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Bur. Int. Rev., Washington, D.C., Raymond F. Brown, Sp. Atty., Bur. Int. Rev., Washington, D.C., for respondent.

Before HUTCHESON, Chief Judge, and WALLER and BORAH, Circuit Judges.

WALLER, Circuit Judge.

Petitioner, successor to South Coast Company, an extensive grower of sugar cane, a larger refiner of sugar, and a quondam maker of molasses, received a disallowance, by the Commissioner of Internal Revenue and by The Tax Court, of its claim in the sum of $244,424.40, for a refund of processing taxes paid by it and its predecessor under the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq.

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