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THE SOUTH COAST CORPORATION v. COMMISSIONER

Docket No. 446 P. T.

6 T.C.M. 96 (1947)

The South Coast Corporation, Individually and as Successor to the South Coast Co. v. Commissioner.

United States Tax Court.

Entered January 31, 1947.

Attorney(s) appearing for the Case

J. Sterling Halstead, Samuel J. Sherman, Esqs., and Harry Janin, C. P. A., for the petitioner. Royal E. Maiden, Jr., and Lloyd C. Hooks, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding arises from the disallowance by the respondent of a claim for refund, as amended, filed by the petitioner for the refund of amounts paid as processing taxes under the provisions of the Agricultural Adjustment Act, as amended, with respect to the processing of raw sugar into refined sugar. A timely claim for refund was originally filed by the petitioner, The South Coast Corporation, in the amount of $144,584...

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