Caldwell Sugars, Inc. v. Commissioner
United States Tax Court
Claimant of refund of sugar processing taxes held upon the evidence not entitled to refund because the margin in the tax period was higher than in the before-and-after period and the evidence fails to show that the burden of the tax was borne by claimant and not shifted to the claimant's purchasers.
1Opinion of the Court
OPINION.
SteRNhagen, Judge:
It has been stipulated that the statutory average margin during the tax period was $.011861 per pound (without regarding benefit payments as reduction of cost) or $.016000 per pound (if the benefit payments are treated as reduction of cost), and was $.011538 per pound in the statutory before-and-after period. Thus the average margin for the tax period was at least $.000323 per pound greater than in the before-and-after period. This is “prima-facie evidence that none of the burden of such amount [the processing tax paid] was borne by the claimant but that it was…
2Cases cited3 opinions
- Burnet v. HoustonSupreme Court of the United States · 1931
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- United States v. RossSupreme Court of the United States · 1876
3Cited by5 opinions
- Caldwell Sugars, Inc. v. CommissionerUnited States Tax Court · 1943
- Eugene H. Timanus, Receiver for Spencer Corp. v. CommissionerUnited States Tax Court · 1945
- Henderson v. CommissionerUnited States Tax Court · 1943
- Republic Cotton Mills v. CommissionerUnited States Tax Court · 1947
- Williams v. CommissionerUnited States Tax Court · 1943