Caldwell Sugars, Inc. v. Commissioner
United States Tax Court
Claimant of refund of sugar processing taxes held upon the evidence not entitled to refund because the margin in the tax period was higher than in the before-and-after period and the evidence fails to show that the burden of the tax was borne by claimant and not shifted to the claimant's purchasers.
1Opinion of the Court
Caldwell Sugars, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Caldwell Sugars, Inc. v. Commissioner
Docket No. 415 P. T.
United States Tax Court
2 T.C. 105; 1943 U.S. Tax Ct. LEXIS 138;
June 15, 1943, Promulgated
Decision will be entered for the respondent.
Claimant of refund of sugar processing taxes held upon the evidence not entitled to refund because the margin in the tax period was higher than in the before-and-after period and the evidence fails to show that the burden of the tax was borne by claimant and not shifted to the claimant's purchasers.
Carl J. Batter, Esq., for…
2Cases cited1 opinion
- Caldwell Sugars, Inc. v. CommissionerUnited States Tax Court · 1943