Bernard G. Brennan Co., an Illinois corp. v. Commissioner
United States Tax Court
During the period November 5, 1933 to April 14, 1934, petitioner, as a processor of hogs, paid a processing tax on the total amount of $406,418.02. Upon the evidence, held, petitioner bore the burden of such tax to the extent of $145,461.20, and is entitled to a refund of that amount.
1Opinion of the Court
Bernard G. Brennan Co., an Illinois corporation v. Commissioner.
Bernard G. Brennan Co., an Illinois corp. v. Commissioner
Docket No. 448 PT.
United States Tax Court
1947 Tax Ct. Memo LEXIS 296; 6 T.C.M. (CCH) 195; T.C.M. (RIA) 47054;
February 21, 1947
During the period November 5, 1933 to April 14, 1934, petitioner, as a processor of hogs, paid a processing tax on the total amount of $406,418.02. Upon the evidence, held, petitioner bore the burden of such tax to the extent of $145,461.20, and is entitled to a refund of that amount.
W. R. Brown, Esq., and W. Robert Brown, Esq., for the petitioner.…
2Cases cited3 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Webre Steib Co. v. CommissionerSupreme Court of the United States · 1945
- Stockton v. CommissionerUnited States Board of Tax Appeals · 1941