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Angelus Milling Co. v. Commissioner, 325 U.S. 293 (1945)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Angelus Milling Co. v. Commissioner, 325 U.S. 293 (1945)
Angelus Milling Co. v. Commissioner of Internal Revenue No. 610 Argued March 7, 8, 1945 Decided May 21, 1945 325 U.S. 293
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
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. 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. 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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Chicago: U.S. Supreme Court, "Syllabus," Angelus Milling Co. v. Commissioner, 325 U.S. 293 (1945) in 325 U.S. 293 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=6L71CI9TVRLDUWI.
MLA: U.S. Supreme Court. "Syllabus." Angelus Milling Co. v. Commissioner, 325 U.S. 293 (1945), in 325 U.S. 293, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=6L71CI9TVRLDUWI.
Harvard: U.S. Supreme Court, 'Syllabus' in Angelus Milling Co. v. Commissioner, 325 U.S. 293 (1945). cited in 1945, 325 U.S. 293. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=6L71CI9TVRLDUWI.
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