Caldwell Sugars, Inc. v. Commissioner

HOLMES, Circuit Judge.

This petition is for review of a decision of the Tax Court denying the claim of Caldwell Sugars, Inc., for refund of processing taxes paid by it, under the Agricultural Adjustment Act of 1933,- 7 U.S. C.A. § 601 et seq., in the sum of $28,663.-55. The ultimate question for decision is whether the evidence established that the claimant, in whole or in part, actually bore the economic burden of the tax.

*773The disallowance of the claim by the Commissioner imposed upon the claimant the necessity of proving that it paid the tax and did not escape the burden thereof in any manner…