Legal Opinion
Franklin Peanut Co. v. Commissioner
Court of Appeals for the Fourth Circuit
Decided August 26, 1944No. 5238PublishedCited by 5 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the Tax Court of the United States rendered in August 1943 (unreported). The proceeding involves a claim for refund of taxes paid on the processing of peanuts in the amount of $116,721.29, made by the the petitioner, Franklin Peanut Company, here referred to as the taxpayer.
The claim was duly filed by the taxpayer and disallowed in April 1940, by the respondent, Commissioner of Internal Revenue, here referred to as the Commissioner. The taxpayer then filed a petition before the United States Processing Tax Board of Review,…
2Cases cited9 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Commissioner of Internal Revenue v. Bain Peanut Co.Court of Appeals for the Fifth Circuit · 1943
- I. L. Walker Tobacco Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1942
- Standard Knitting Mills, Inc. v. CommissionerCourt of Appeals for the Sixth Circuit · 1944
- Colonial Milling Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1942
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3Cited by5 opinions
- Miller Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- C. A. Durr Packing Co. v. ShaughnessyDistrict Court, N.D. New York · 1948
- Cherokee Textile Mills v. CommissionerCourt of Appeals for the Sixth Circuit · 1947
- Republic Cotton Mills v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Republic Cotton Mills v. CommissionerCourt of Appeals for the Fourth Circuit · 1948