Samara v. United States
| Citation | 39 F. Supp. 880 |
| Parties | SAMARA v. UNITED STATES. |
| Decision Date | 08 July 1941 |
| Court | U.S. District Court — Southern District of New York |
Kenneth Carroad, of New York City (Clifford H. Rich, of New York City, of counsel), for plaintiff.
Mathias F. Correa, U. S. Atty., of New York City (David McKibbin, 3d, Asst. U. S. Atty., of New York City, of counsel), for defendant.
This is a motion by the defendant to dismiss a complaint in a tax case on the ground that the claim for refund is insufficient to support the jurisdiction.
The suit is to recover compensating taxes paid under Section 15 of the Agricultural Adjustment Act of 1933, 48 Stat. 31, 7 U. S.C.A. § 615. This Act was declared unconstitutional by the Supreme Court in United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914. The plaintiff thereafter filed a verified claim for refund on P. T. Form 77, in which he listed his compensating tax payments, and stated that the burden of the taxes was not shifted through inclusion in the sales price or otherwise.
Following the receipt of the claim, the Commissioner twice wrote the plaintiff advising him that sufficient evidence had not been submitted to establish, as required by Section 902 of the Revenue Act of 1936, that the plaintiff bore the burden of the taxes or did not shift them to others. The plaintiff made no reply to either of these letters, and on March 15, 1939, the Commissioner rejected the claim on the ground that, in the absence of such evidence, he was without authority to consider the claim on the merits.
Section 902 of the Revenue Act of 1936, 7 U.S.C.A. § 644, 26 U.S.C.A. Int.Rev. Acts, page 960, provides that "no refund shall be made or allowed, in pursuance of court decisions or otherwise, of any amount paid by or collected from any claimant as tax under this chapter, unless the claimant establishes to the satisfaction of the Commissioner * * * (a) That he bore the burden of such amount and has not been relieved thereof nor reimbursed therefor nor shifted such burden, directly or indirectly * * *". By Section 903 of the same Act, 7 U.S.C.A. § 645, 26 U.S.C.A. Int.Rev.Acts, page 960, it is provided that no such refund shall be made or allowed unless "a claim for refund has been filed by such person in accordance with regulations prescribed by the Commissioner with the approval of the Secretary." It is further provided in the section that "All evidence relied upon in support of such claim shall be clearly set forth under oath". Articles...
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Samara v. United States
...of letters of the commissioner relating thereto were annexed to the motion papers. This motion was granted in an opinion reported in D.C., 39 F.Supp. 880, and resulted in the judgment appealed Title VII of the Revenue Act of 1936 prescribes administrative procedure for the recovery of amoun......
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BULLOCK'S v. United States
...the amount claimed to have been illegally exacted. * * *'" Counsel for the defendant has cited the following cases: Samara v. United States, D.C.S.D.N.Y., 39 F.Supp. 880; Lee Wilson & Co. v. Commissioner, 8 Cir., 111 F. 2d 313, 316 and Tennessee Consolidated Coal Company v. Commissioner, 6 ......
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Brandwein & Co. v. United States
...is entitled to the refund which he seeks, but evidence to substantiate the assertions." To the same effect is Samara v. United States, D.C.S.D.N.Y., 39 F.Supp. 880. Plaintiff has cited certain district court cases which it contends support its position. In some of these cases the court held......