Legal Opinion
Commissioner of Internal Revenue v. Bain Peanut Co.
Court of Appeals for the Fifth Circuit
Decided March 15, 1943No. 10151PublishedCited by 16 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
The Processing Tax Board of Review awarded the sum of $38,847.25 to the Bain Peanut Company in an action brought under Title VII of the Revenue Act of 19361 relating to refunds of processing taxes collected under the taxing provisions of the Agricultural Adjustment Act. The questions raised by the petition for review turn upon the application of undisputed facts to various provisions of the refunding statutes.
Respondent, a corporation engaged in the business of processing peanuts in Texas, paid the sum of $96,113.75 as processing-taxes under the A. A. A. The tax was…
2Cases cited9 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Mobile, Jackson & Kansas City Railroad v. TurnipseedSupreme Court of the United States · 1910
- Central Vermont Railway Co. v. WhiteSupreme Court of the United States · 1915
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- Western & Atlantic Railroad v. HendersonSupreme Court of the United States · 1929
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Director, Office of Workers' Compensation Programs v. Greenwich CollieriesSupreme Court of the United States · 1994
- Jackson v. Oklahoma Memorial HospitalSupreme Court of Oklahoma · 1995
- Harder v. F.C. Clinton, Inc.Supreme Court of Oklahoma · 1997
- Webre Steib Co. v. CommissionerSupreme Court of the United States · 1945
- R. Gsell & Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
11 more not listed; retrieve them via the Exa API.