United States Supreme Court Cases & Opinions

U.S. Supreme Court

Wilson & Co., Inc. v. United States, 311 U.S. 104 (1940)

Wilson & Co., Inc. v. United States

No. 23

Argued October 22, 23, 1940

Decided November 18, 1940*

311 U.S. 104

Syllabus

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.