(Download) "Commissioner of Internal Revenue v. Webre Steib Co." by United States Court of Appeals for the Fifth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Commissioner of Internal Revenue v. Webre Steib Co.
- Author : United States Court of Appeals for the Fifth Circuit
- Release Date : January 15, 1944
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
The Webre Steib Company, being a processor of centrifugal sugar and molasses, was required to pay $8,169.97 as processing taxes under the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq. After the tax was declared illegal and the taxpayers claim for refund had been disallowed, this proceeding was instituted before the Processing Tax Board of Review for the recovery of the total tax paid. From the decision there entered awarding a refund in the sum of $3,655.82 both parties have brought petitions for review. The crucial question presented is whether the taxpayer, by proof adduced before the Board, established that it bore, in whole or in part, the ultimate economic burden of the tax paid.