Angelus Milling Co. v. CommissionerAnnotate this Case
325 U.S. 293 (1945)
U.S. Supreme Court
Angelus Milling Co. v. Commissioner, 325 U.S. 293 (1945)
Angelus Milling Co. v. Commissioner of Internal Revenue
Argued March 7, 8, 1945
Decided May 21, 1945
325 U.S. 293
1. The evidence in this case was insufficient to establish that the Commissioner of Internal Revenue, by investigating the merits of a claim for refund of processing taxes paid under the Agricultural Adjustment Act of 1933, had waived compliance with requirements of Treasury Regulations as to the form of the claim, and the claim was therefore properly rejected. P. 325 U. S. 297.
2. The requirements of Treasury Regulation as to the information which shall be contained in the claim for refund were not satisfied even though the claim of the taxpayer, together with that of another, might have furnished the required data. P. 325 U. S. 299.
144 F.2d 469 affirmed.
Certiorari, 323 U.S. 703, to review the affirmance of a decision of the Tax Court, 1 T.C. 1031, dismissing a proceeding for refund of a processing tax paid under the Agricultural Adjustment Act.
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