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ANGELUS MILLING COMPANY v. COMMISSIONER

Docket No. 398 P. T.

1 T.C. 1031 (1943)

ANGELUS MILLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 4, 1943.

Attorney(s) appearing for the Case

Prew Savoy, Esq., for the petitioner.

Lloyd C. Hooks, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner filed a motion on January 29, 1943, to dismiss this proceeding on jurisdictional grounds, one of which is that the Court is without jurisdiction since the petitioner has never filed a proper claim for refund. The Commissioner argues that this petitioner has never filed a claim which has adequately set forth the basis upon which a refund could be granted. Several exhibits were introduced, the parties were heard...

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