Timanus v. Commissioner

This case is before us for the second time after a remand to the Tax Court, 4 Cir., 156 F.2d 744, caused by certain ambiguities in its opinion. The receiver sought a refund of the unconstitutional processing tax on cotton goods paid by the Spencer Corporation and set up the claim that the corporation had not passed the tax on to its customers. But the receiver was unable to offer a comparison of the margins of the taxpayer in the tax period with its margins in the period before and after the tax, as provided in the statute, because the corporation ceased to operate before the last mentioned…