Legal Opinion
Colonial Milling Co. v. Commissioner
Court of Appeals for the Sixth Circuit
Decided December 10, 1942No. 9173PublishedCited by 7 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This is a petition to review a decision of the United States Processing. Tax Board of Review which denied a refund of any portion of the amount paid by petitioner as processing tax. Petitioner’s amended claim, filed with the Commissioner, requested a refund of $108,518.30, and after due notice of disallowance of its claim petitioner filed with the Processing Tax Board a petition for review. The case was heard upon oral evidence and a stipulation of fact.
Petitioner is a Tennessee corporation which prior to and on May 12, 1933, the date of the enactment of the Agricultural…
2Cases cited10 opinions
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- Andrew Jergens Co. v. ConnerCourt of Appeals for the Sixth Circuit · 1942
- Luzier's, Inc. v. NeeCourt of Appeals for the Eighth Circuit · 1939
- Honorbilt Products, Inc. v. CommissionerCourt of Appeals for the Third Circuit · 1941
- United States v. H. T. Poindexter & Sons Merchandise Co.Court of Appeals for the Eighth Circuit · 1942
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Standard Knitting Mills, Inc. v. CommissionerCourt of Appeals for the Sixth Circuit · 1944
- Franklin Peanut Co. v. CommissionerCourt of Appeals for the Fourth Circuit · 1944
- Finck Cigar Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1943
- Louisville Provision Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1946
- Caldwell Sugars, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1944
2 more not listed; retrieve them via the Exa API.