(Download) "Epstein v. Helvering" by United States Court of Appeals for the Fourth Circuit ~ Book PDF Kindle ePub Free
eBook details
- Title: Epstein v. Helvering
- Author : United States Court of Appeals for the Fourth Circuit
- Release Date : January 10, 1941
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 56 KB
Description
This case presents for consideration the petition of Morris M. Epstein for review of a decision of the United States Processing Tax Board of Review and the cross petition of the Commissioner of Internal Revenue for a review of the same decision. The decision was rendered by the Board under the provisions of Title VII of the Revenue Act of 1936, ร§ร§ 901 to 917, 49 Stat. 1747, 7 U.S.C.A. ร§ร§ 623 note, 644 to 659, in a proceeding brought before it to review the rejection by the Commissioner of Epsteins claim for refund of processing taxes paid under the Agricultural Adjustment Act of May 12, 1933, 48 Stat. 31, 7 U.S.C.A. ร§ 601 et seq. The tax imposed by the latter act was held unconstitutional in United States v. Butler, 297 U.S. 1, 56 S. Ct. 312, 80 L. Ed. 477, 102 A.L.R. 914, and subsequently Title VII of the Revenue Act of 1936 was passed to regulate refunds of the tax and was held constitutional in Anniston Mfg. Co. v. Davis, 301 U.S. 337, 57 S. Ct. 816, 81 L. Ed. 1143. Section 906 of this Act established a special and exclusive procedure with respect to the refunding of the taxes before a Board of Review, and also provided for a judicial review of the Boards decisions by the Circuit Courts of Appeals. See Honorbilt Products Inc., v. Commissioner, 3 Cir., April 30, 1941, 119 F.2d 797.