Slack Bros. v. Commissioner

HOLMES, Circuit Judge.

This case, involving a claim by a sugar processor in Louisiana for refund of processing taxes paid under the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq., presents the same issues, upon substantially parallel facts, as the case of Caldwell Sugars, Inc., v. Commissioner, 140 F.2d 772.

As in the Caldwell Sugars case, the claimant here failed to prove by affirmative evidence that it bore the burden of the tax, and the presumption arising from the marginal comparison of the tax period with the period before and after the tax was unfavorable to it. Here, too,…