Legal Opinion
Oswald Jaeger Baking Co. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided December 7, 1939No. 6836PublishedCited by 14 opinions
1Opinion of the Court
KERNER, Circuit Judge.
In 1937 the Oswald Jaeger Baking Company (petitioner) filed a refund claim for sums alleged to have been paid as processing taxes under the. Agricultural Adjustment Act, 48 Stat. 31, 35, 40, §§ 9, 16, 7 U. S.C.A. §§ 609, 616. In 1938 the Commissioner of Internal Revenue rejected the claim on the ground that petitioner was not the taxpayer. Petitioner then sought review of the disallowance in the United States Processing Tax Board of Review, the Commissioner moved to dismiss the petition, and the Board granted the motion. Title VII of the Revenue Act of 1936, Secs.…
2Cases cited3 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- F. & F. LABORATORIES v. Commissioner of Internal Rev.Court of Appeals for the Seventh Circuit · 1939
3Cited by14 opinions
- United States v. Anglin & StevensonCourt of Appeals for the Tenth Circuit · 1944
- Lee Wilson & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
- New Consumers Bread Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Fuhrman & Forster Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1940
- Cherokee Textile Mills v. CommissionerCourt of Appeals for the Sixth Circuit · 1947
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