Timanus v. Commissioner

SOPER, Circuit Judge.

This review of the decision of the Tax Court of the United States involves a claim for the refund of cotton processing taxes with penalties and interest in the aggregate sum of $105,267.53 paid between August 1, 1933, and February 28, 1935. The Spencer Corporation, the taxpayer, was placed in the hands of a receiver on April 23, 1934, and the present claim was filed by him on June 24, 1937, and denied by the Tax Court on November 29, 1945. The Agricultural Adjustment Act of 1933, which imposed the tax, was declared unconstitutional on January 6, 1936, in United States v.…