MCGREGOR ET AL.

v.

UNITED STATES

Citator

Cited By

• Franklin Peanut Co. v. Commissioner of Internal Revenue, 144 F.2d 979 (4th Cir. 1944)
  …incingly requires a contrary conclusion.” We know of no authority to the contrary. A very heavy burden of proof is cast upon the taxpayer seeking refund of processing taxes. Finck Cigar Co. v. Commissioner, 5 Cir., 134 F. 2d 261, certiorari denied 320 U.S. 736, 64 S.Ct. 35; I. L. Walker Tobacco Co. v. Commissioner, 6 [*982] Cir., 129 F. 2d 464; Colonial Milling Co. v. Commissioner, 6 Cir., 132 F. 2d 505, certiorari denied 318 U.S. 780, 63 S.Ct. 857, 87 L.Ed. 1148. Congress, however, in order to facilitat…
• United States v. La Societe Francaise de Bienfaisance Mutuelle, 152 F.2d 243 (9th Cir. 1945)
  …matter of fact, the California District Court of Appeal made such a distinction in a case in which the Society in the instant case was a party: La Societe, etc., v. California Employment Commission, 56 Cal.App.2d 534, 133 P. 2d 47, certiorari denied 320 U.S. 736, 64 S.Ct. 35, 88 L.Ed. 436. The Government having the right to recover funds withheld because of an erroneous ruling, we fail to discern wherein this court can arbitrarily draw a distinction between the sources from which the funds are due. It was…