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CALIFORNIA AND HAWAIIAN SUGAR REFINING CORPORATION, LTD. v. COMMISSIONER

Docket Nos. 452 and 453, P. T.

5 T.C.M. 636 (1946)

The California and Hawaiian Sugar Refining Corporation, Ltd. v. Commissioner.

United States Tax Court.

Entered July 31, 1946.

Attorney(s) appearing for the Case

H. J. Richardson, Esq., and Walter C. Fox, Jr., Esq., for the petitioner. Lloyd C. Hooks, Esq., for the respondent.

Memorandum Opinion

HARLAN, Judge:

Respondent filed identical motions to dismiss these proceedings because the respective petitions and their attached exhibits:

(1) Failed to set forth a cause of action for refund of any part of the processing tax;

(2) Show that the petitioner bore none of the burden of the tax; and

(3) Failed to show that the petitioner's contractual rights or benefits with its stockholder-members were adversely affected...

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