Wilson & Co., Inc. v. United StatesAnnotate this Case
311 U.S. 104 (1940)
U.S. Supreme Court
Wilson & Co., Inc. v. United States, 311 U.S. 104 (1940)
Wilson & Co., Inc. v. United States
Argued October 22, 23, 1940
Decided November 18, 1940
311 U.S. 104
1. Claims to refunds by exporters of products upon which processing or floor stock taxes had been paid under the Agricultural Adjustment Act held governed by § 601(a) of the Revenue Act of 1936 (which reenacted § 17(a) of the Agricultural Adjustment Act), where claimants disavow any attempt to proceed under Title VII of the Act. P. 311 U. S. 105.
2. Where, in the case of a claim for refund governed by § 601(a) of the Revenue Act of 1936, the record does not show the ground of denial by the Commissioner of Internal Revenue, the Court of Claims is without jurisdiction to review the Commissioner's determination. Revenue Act of 1936, § 601(e). P. 311 U. S. 106.
90 Ct.Cls. 131; 30 F.Supp. 672, affirmed.
Certiorari, 309 U.S. 651, to review the dismissal of petitions in three cases for refunds of processing and floor taxes paid under the Agricultural Adjustment Act upon products subsequently exported.
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.