SALLER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 7390, 7451.

122 F.2d 430 (1941)

SALLER v. COMMISSIONER OF INTERNAL REVENUE. SAME v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

August 28, 1941.


Attorney(s) appearing for the Case

Bernard Eskin, of Philadelphia, Pa. (George J. Schorr and Wolf, Block, Schorr & Solis-Cohen, all of Philadelphia, Pa., on the brief), for Lee A. Saller.

F. E. Youngman, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to the Atty. Gen., on the brief), for the Commissioner of Revenue and another.

Before BIGGS, MARIS, and CLARK, Circuit Judges.


MARIS, Circuit Judge.

These two appeals which were heard together involve a single claim by the petitioner and appellant, Lee A. Saller, for the refund of taxes amounting to $873.10 paid under the Agricultural Adjustment Act of May 12, 1933, c. 25, 48 Stat. 31, 7 U.S.C.A. § 601 et seq. The first appeal is from an order of the Processing Tax Board of Review dismissing Saller's petition to review the rejection by the Commissioner

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