SLACK BROS., INC. v. COMMISSIONER

Docket No. 416 P. T.

2 T.C.M. 452 (1943)

Slack Bros., Inc. v. Commissioner.

United States Tax Court.

Entered June 24, 1943.


Attorney(s) appearing for the Case

C. J. Batter, Esq., for the petitioner. Royal E. Maiden, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The claimant filed a claim for refund of processing taxes in the amount of $25,440.44 under the provisions of Title VII of the Revenue Act of 1936, which claim was disallowed in full by the Commissioner on October 10, 1941.

Findings of Fact

The claimant was a processor within the meaning and intendment of the Agricultural Adjustment Act, as amended. It filed returns and paid processing taxes $25,440.44. It...

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