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ANGELUS MILLING CO. v. COMM'R.

No. 610.

325 U.S. 293 (1945)

65 S.Ct. 1162

89 L.Ed. 1619

ANGELUS MILLING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 21, 1945.

Attorney(s) appearing for the Case

Mr. Prew Savoy for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and Newton K. Fox were on the brief, for respondent.

MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

This is a suit under Title VII of the Revenue Act of 1936, 49 Stat. 1648, 1747, 7 U.S.C. § 644 et seq., for a refund of processing taxes paid under the Agricultural Adjustment Act of 1933. The problem of the case derives from the procedural requirements of a claim for such a refund.

The petitioner, Angelus Milling Company, known until June, 1933...

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