Legal Opinion
Commissioner v. Webre Steib Co.
Court of Appeals for the Fifth Circuit
Decided February 15, 1944No. Nos. 10641, 10657PublishedCited by 5 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
The Webre Steib Company, being a processor of centrifugal sugar and molasses, was required to pay $8,169.97 as processing taxes under the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq. After the tax was declared illegal and the taxpayer’s claim for refund had been disallowed, this proceeding was instituted before the Processing Tax Board of Review for the recovery of the total tax paid. From the decision there entered awarding a refund in the sum of $3,655.82 both parties have brought petitions for review. The crucial question presented is whether the…
2Cases cited8 opinions
- 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
- McElrath v. United StatesSupreme Court of the United States · 1880
- United States v. MichelSupreme Court of the United States · 1931
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Jaubert Bros. v. United StatesCourt of Appeals for the Fifth Circuit · 1944
- South Coast Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Caldwell Sugars, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1944
- Edward J. Gay Planting & Manufacturing Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1944
- South Coast Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950