Arkwright Mills v. Commissioner

SOPER, Circuit Judge.

This petition for review of a decision of the United States Processing Tax Board of Review involves a claim for refund of money paid as a processing tax under the Agricultural Adjustment Act of May 12, 1933, 48 Stat. 31, 7 U.S.C.A. § 601 et seq. The question is whether the. Board was correct in finding that the taxpayer was not *466entitled to any refund 'because the taxpayer had not established that it had borne the burden of the tax. The taxpayer is a South Carolina corporation with its principal place of business at Spartanburg. It was engaged in the first domestic…