Graham Mill & Elevator Co. v. Thomas

SIBLEY, Circuit Judge.

Appellant’s claim for refund of an additional income tax exacted for the calendar year 1942 was not granted; suit was brought in the district court against the Collector; on the admissions in the pleadings and uncontradicted testimony of witnesses, the judge found the facts and law against appellant, and denied recovery. This appeal followed.

Appellant,. a corporation, was a manufacturer of flour, meal and feed stuffs for cattle and poultry. Before Jan. 1, 1942, and until Oct. 1, 1942, it sold part of its products through four branch establishments in Quanah, San Angelo,…