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COMMISSIONER OF INTERNAL REVENUE v. BAIN PEANUT CO.

No. 10151.

134 F.2d 853 (1943)

COMMISSIONER OF INTERNAL REVENUE v. BAIN PEANUT CO. OF TEXAS.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied April 14, 1943.

Attorney(s) appearing for the Case

Joseph M. Jones, Sewall Key, J. Louis Monarch, and Helen R. Carloss, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Raymond F. Brown and Sidney B. Gambill, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for petitioner.

B. L. Agerton and A. E. Brooks, both of Fort Worth, Tex., for respondent.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

HOLMES, Circuit Judge.

The Processing Tax Board of Review awarded the sum of $38,847.25 to the Bain Peanut Company in an action brought under Title VII of the Revenue Act of 19361 relating to refunds of processing taxes collected under the taxing provisions of the Agricultural Adjustment Act. The questions raised by the petition for review turn upon the application of undisputed facts to various provisions of the refunding statutes.

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