Legal Opinion
Wilson Milling Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 18, 1943No. 12611PublishedCited by 6 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The question for decision is whether the petitioner is liable for an unjust enrichment tax, under § 501(a) (2) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts page 944, upon reimbursements received by the petitioner in 1937 from vendors of flour purchased by it in 1935. The Commissioner of Internal Revenue and the Tax Court of the United States have determined that the petitioner is liable for the tax. 1 T.C. 389.
In 1935 the petitioner was engaged in the milling of corn and the purchase of flour from millers and the reselling of it to retail grocers. Its business…
2Cases cited9 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- United States v. HudsonSupreme Court of the United States · 1937
- Ben Bimberg & Co. v. HelveringCourt of Appeals for the Second Circuit · 1942
- Sportwear Hosiery Mills v. CommissionerCourt of Appeals for the Third Circuit · 1942
- White Packing Co. v. RobertsonCourt of Appeals for the Fourth Circuit · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Penn Mutual Indemnity Co. v. CommissionerCourt of Appeals for the Third Circuit · 1960
- San Juan Trading Co. v. Secretario de HaciendaSupreme Court of Puerto Rico · 1958
- Penn Mutual Indemnity Company (Dissolved) v. Commissioner Of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- United States v. PownallDistrict Court, S.D. California · 1946
- Timanus v. CommissionerCourt of Appeals for the Fourth Circuit · 1946
1 more not listed; retrieve them via the Exa API.