Legal Opinion
Savannah Sugar Refining Corp. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided June 26, 1941No. 9835PublishedCited by 4 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
This is an appeal from a judgment of the Processing Tax Board of Review, affirming the Commissioner and dismissing a claim for the refund of process taxes on sugar, in the amount of $443,243.11.
It appears from the record that Savannah Sugar Corporation operates a sugar refinery at Fort Wentworth, Ga. United States Silgar Corporation is engaged in growing sugar cane and manufacturing raw sugar from it, in Florida. These parties entered into a contract for the refining and marketing of the raw sugar. The Refining Company paid the processing taxes for which refund is…
2Cases cited8 opinions
- Oswald Jaeger Baking Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1939
- F. & F. LABORATORIES v. Commissioner of Internal Rev.Court of Appeals for the Seventh Circuit · 1939
- New Consumers Bread Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Fuhrman & Forster Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1940
- Arabi Packing Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1940
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3Cited by4 opinions
- Benoit v. PanthakyCourt of Appeals for the Third Circuit · 1985
- Emerald International Corp. v. United StatesUnited States Court of Federal Claims · 2002
- South Coast Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- South Coast Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950