Legal Opinion

Webre Steib Co. v. Commissioner

Supreme Court of the United States

Decided April 9, 1945No. 148PublishedCited by 46 opinions

1Opinion of the CourtJustice Jackson

This is a proceeding brought for recovery of sugar processing taxes paid under the Agricultural Adjustment Act of 1933. The Commissioner having denied in entirety the taxpayer’s claim for $8,169.97, the total tax paid by it, taxpayer petitioned for review by the Processing Tax Board of Review, as provided by statute. 49 Stat. 1749. The Board awarded refund in the amount of $3,655.82, and motions for rehearing made by both parties were denied by the Tax Court, which had succeeded to the jurisdiction of the Processing Tax Board of Review. 56 Stat. 798. On appeal, the Court of Appeals for the…

2Cases cited13 opinions

  1. Dobson v. CommissionerSupreme Court of the United States · 1944
  2. Morrison v. CaliforniaSupreme Court of the United States · 1934
  3. Bailey v. AlabamaSupreme Court of the United States · 1911
  4. Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
  5. United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934

8 more not listed; retrieve them via the Exa API.

3Cited by46 opinions

  1. Director, Office of Workers' Compensation Programs v. Greenwich CollieriesSupreme Court of the United States · 1994
  2. Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
  3. Doehler Metal Furniture Co. v. United StatesCourt of Appeals for the Second Circuit · 1945
  4. Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
  5. Adolph E. Prokes v. Forrest David Mathews, Secretary, Health, Education and Welfare, DefendantCourt of Appeals for the Sixth Circuit · 1977

41 more not listed; retrieve them via the Exa API.

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