Legal Opinion
Angelus Milling Co. v. Commissioner
Supreme Court of the United States
Decided June 11, 1945No. 610PublishedCited by 261 opinions
1Opinion of the CourtJustice Frankfurter
This is a suit under Title VII of the Revenue Act of 1936, 49 Stat. 1648, 1747, 7 U. S. C. § 644 et seq., for a refund of processing taxes paid under the Agricultural Adjustment Act of 1933. The problem of the case derives from the procedural requirements of a claim for such a refund.
The petitioner, Angelus Milling Company, known until June, 1933 as the Middleport Flour Mills, Inc., was a processor of wheat, with its principal office in Niagara Falls, New York. During the years for which the refund is claimed — 1933 to 1936 — its processing operations were closely connected with those of the…
2Cases cited11 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Tucker v. AlexanderSupreme Court of the United States · 1927
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
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3Cited by261 opinions
- First Federal Savings & Loan Ass'n v. BakerCourt of Appeals for the Fourth Circuit · 1988
- Lin v. Attorney General of the United StatesCourt of Appeals for the Third Circuit · 2008
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Dunn & Black, P.S. v. United StatesCourt of Appeals for the Ninth Circuit · 2007
- Mike Gustin v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1989
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