Edward J. Gay Planting & Manufacturing Co. v. Commissioner

McCORD, Circuit Judge.

The petitioner seeks a refund of processing taxes which were imposed and which it alleges it paid and did not pass on to consumers. The claim was. for $27,419.-30. The parties filed- a joint stipulation of facts. The Tax Court made its findings of facts on the basis of the stipulation and held that the taxpayer had failed to prove that it was entitled to a refund of any part of the amount involved. The proceeding is here for a review of the decision of the Tax Court.

The taxpayer was a grower and purchaser of sugar cane and was also a producer of direct consumption sugar.…