Bethlehem Baking Co. v. United States

KIRKPATRICK, District Judge.

This is a suit under the provisions of Title VII of the Revenue Act of 1936, 7 U.S.C.A. § 623 note, 644 et seq., for the recovery of $1,790.23 paid by the plaintiff as floor stocks taxes under the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq. The facts are as follows:

1. The plaintiff paid the taxes in question on August 4, 1933.

2. The plaintiff filed a claim for refund on Form Pt-76, on June 22, 1937.

3. The Commissioner rejected the plaintiff’s claim for refund on December 12, 1938.

4. The plaintiff filed inventory as of July 9, 1933, of what stock it had on…