Legal Opinion
Jaubert Bros. v. United States
Court of Appeals for the Fifth Circuit
Decided February 28, 1944No. 10800PublishedCited by 9 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
Appellant filed with the Commissioner of Internal Revenue a claim for refund of floor-stocks taxes paid by it under the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq. The claim, which was verified under oath by the president of the corporation, alleged that the burden of the tax had been borne by the taxpayer, but no evidence whatsoever was submitted by the claimant to establish the truth of the allegations made.
Upon examination of the claim, and repeatedly for a period of ten months thereafter, the Commissioner advised the claimant by letter that no…
2Cases cited12 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- United States v. AndrewsSupreme Court of the United States · 1938
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- 18th Street Leader Stores, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1944
- Clinton L. Whittemore, Jr., and Anne W. Whittemore v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- Louis F. Hall & Co. v. United StatesCourt of Appeals for the Second Circuit · 1945
- New York Handkerchief Mfg. Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1944
- Vernie Loren West D/B/A West Coach Mfg. Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1968
4 more not listed; retrieve them via the Exa API.