Henderson v. Commissioner

William Henderson (Partnership) v. Commissioner.

Henderson v. Commissioner

Docket No. 412 P.T.

United States Tax Court

1943 Tax Ct. Memo LEXIS 145; 2 T.C.M. (CCH) 684; T.C.M. (RIA) 46034;

August 23, 1943

Carl J. Batter, Esq., for the petitioner. Royal E. Maiden, Jr., Esq., for the respondent.

SMITH

Memorandum Opinion

SMITH, Judge: This proceeding involves a claim for processing taxes paid under the Agricultural Adjustment Act on the processing of raw sugar in the amount of $1,138,421.82.

[The Facts]

Petitioner is a partnership engaged in the business of operating a sugar refinery at 749 South Peters…