1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 2 T.C.M.
  5. 2 T.C.M. 706 (1943)
 

FRANKLIN PEANUT COMPANY v. COMMISSIONER

Docket No. 294 P. T.

2 T.C.M. 706 (1943)

Franklin Peanut Company v. Commissioner.

United States Tax Court.

Entered August 27, 1943.

Attorney(s) appearing for the Case

Cyrus W. Beale, Esq., for the petitioner. Sidney B. Gambill, Esq., and Royal E. Maiden, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves a claim for refund of taxes paid on the processing of peanuts in the amount of $116,721.29. The claim was disallowed by the respondent and the petitioner brought this proceeding by filing a petition before the United States Processing Tax Board of Review.

By section 510 of the Revenue Act of 1942 the Board of Review established under section 906 (b) of the Revenue Act of 1936 was abolished...

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