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U.S. Supreme Court

Webre Steib Co., Ltd. v. Commissioner, 324 U.S. 164 (1945)

Webre Steib Co., Ltd. v. Commissioner of Internal Revenue

No. 148

Argued December 13, 1944

Decided February 12, 1945

324 U.S. 164


1. In a proceeding under Title VII of the Revenue Act of 1936 for a refund of processing taxes paid under the Agricultural Adjustment Act of 1933, the presumption from margin evidence that the claimant bore the burden of the tax requires, in the absence of opposing evidence, a refund pro tanto. P. 324 U. S. 169.

2. The presumption arising from margin evidence favorable to the claimant places upon the Commissioner the burden of going forward with evidence sufficient to support a finding that the claimant did not bear the burden of the tax. P. 324 U. S. 170.

3. The Commissioner's evidence in this case was sufficient to support a finding that the claimant had not borne the burden of any part of the tax, and the presumption from the claimant's margin evidence was thereby rendered inoperative. P. 324 U. S. 171.

4. On review of administrative decisions, this Court must determine whether there is evidence legally sufficient for administrative action, but may not weigh it. Dobson v. Commissioner, 320 U. S. 489. P. 324 U. S. 173.

5. Although the Commissioner's rebuttal evidence rendered the presumption inoperative, the record -- the margin evidence being still in the case for whatever it might be worth apart from the presumption -- is not devoid of rational support for a finding that the claimant absorbed some of the tax, and the cause must be remanded to the Tax Court for a weighing of the evidence, including such further evidence as that court may properly admit. P. 324 U. S. 174.

6. Evidence as to margins in a period later than the base period, though irrelevant to the presumption created by § 907(a), was admissible for whatever probative value it might have independently. P. 324 U. S. 175.

140 F.2d 768 modified.

Certiorari, 323 U.S. 686, to review a judgment which, reversing a decision of the Processing Tax Board of chanroblesvirtualawlibrary

Page 324 U. S. 165

Review, held that a claim for refund of processing taxes should have been disallowed in its entirety.

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