Helvering v. Insular Sugar Refining Corp.

The first section of the legislation which provides for “Refunds of Amounts Collected under the Agricultural Adjustment Act” repeals the pertinent parts of that Act. The second section, in effect, declares the policy of the new legislation. It provides that no refund shall be made of any amount paid as a tax “unless the claimant establishes to the satisfaction of * * * the Board of Review * * * That he bore the burden of such amount and has not been relieved thereof nor reimbursed therefor nor shifted such burden, directly or indirectly, (1) through inclusion of such amount by the claimant *…