The opinion of the court was delivered by: KIRKPATRICK
This is a suit under the provisions of Title VII of the Revenue Act of 1936, 7 U.S.C.A. § 623 note, 644 et seq., for the recovery of $1,790.23 paid by the plaintiff as floor stocks taxes under the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq. The facts are as follows:
1. The plaintiff paid the taxes in question on August 4, 1933.
2. The plaintiff filed a claim for refund on Form Pt-76, on June 22, 1937.
3. The Commissioner rejected the plaintiff's claim for refund on December 12, 1938.
4. The plaintiff filed inventory as of July 9, 1933, of what stock it had on hand at that date.
5. The plaintiff consumed the flour on which tax was paid within three weeks after payment.
6. The plaintiff did not increase the price of any of the bakery products which it sold during the time when it had on hand any of the flour taxed.
7. The plaintiff maintained the same per unit weight on all items sold during that period.
8. The plaintiff bore the burden of the taxes and has not been relieved thereof nor reimbursed either directly or indirectly in any manner whatever.
9. Prior to beginning suit the only evidence submitted by the plaintiff to the Commissioner under oath consisted of his claim for refund and the exhibit attached thereto as Exhibit A, being the analysis of his costs.
10. There was a conference before the Commissioner in Washington on July 9, 1939, at which time the entire case was reviewed by the Commissioner, but no written evidence or sworn testimony was submitted.
My conclusions of law are:
(1) That the plaintiff, having borne the burden of the taxes paid, is entitled to ...